Memorandum Findings of Fact and Opinion
HARLAN, Judge:
These duly consolidated cases involve deficiencies in income tax and fraud penalties as shown below:
Docket Petitioner No. Year Deficiency 50% Penalty 1935....... $ 5,436.99 $ 2,718.49 Leota Meyers ............ 107058 1936....... 18,428.27 9,214.14 ...
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