Memorandum Opinion
DISNEY, Judge:
This cause involves income taxes for the calendar years 1944 and 1945. Deficiencies were determined as follows: For 1944, $2,954.37 and 50 per cent penalty $1,477.19; for 1945, $3,877.48. As to 1944 the respondent by answer alleged that the return filed was false and made with fraudulent intent to evade the payment of taxes due the United States and invoked imposition of the 50 per cent fraud penalty. The fraud question...
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