Memorandum Opinion
MURDOCK, Judge:
The Commissioner de-determined deficiencies in income tax and 50 per cent additions for fraud as follows:
Year Deficiency 50% addition for fraud 1936 ............ $12,572.92 $6,426.42 1937 ............ 4,018.64 3,651.17 1938 ............ 1,098.69 708.19
There was no appearance for the petitioner at the...
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