Memorandum Opinion
STERNHAGEN, Judge:
The Commissioner determined deficiencies of $630.26 and $274.66 in petitioner's income tax for the fiscal years ended June 30, 1938, and June 30, 1939, and of $326.31 and $112.18, respectively, in excess-profits tax; also percentage additions of $226.24 and $109.63 for failure to file returns on time. Fraud additions were withdrawn by respondent at the trial.
The petitioner filed no returns on September 15, 1938...
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