The Commissioner determined deficiencies and penalties against petitioner as follows:
------------------------------------------- Year | Deficiency | Penalty ------------------|------------|----------- 1938 ------------ | $8,854.20 | $4,427.10 1939 ------------ | 5,324.91 | 2,662.45 1940 ------------ | 7,224.63 | 3,612.31 1941 ------------ | 34,330.24 | 17,165.12 1942 ------------ | 48,140.47 | 24,070.23 1943 ------------ |...
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