Memorandum Opinion
HILL, J.:
Respondent determined deficiencies in income tax, together with fraud penalties, in the following amounts:
Income Fraud Tax Penalty 1935 ......... $ 672.52 $ 336.26 1936 ......... 1,002.66 501.33 1937 ......... 1,187.08 593.54
Petitioner is an individual residing at 101 North Montpelier Avenue, Atlantic City, New Jersey. The...
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