Memorandum Findings of Fact and Opinion
HOYT, Judge:
These proceedings, consolidated for hearing and decision, involve deficiencies and additions to tax for the years 1947 to 1951, inclusive as follows:
Max Steinberg Additions to Tax Sec. 293(b) Sec. 294(d) Docket Deficiency I. R. C. I. R. C. No. Year in...
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