LANGE v. COMMISSIONER

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By these proceedings petitioner seeks a redetermination of deficiencies in income tax for 1941, 1942, and 1943. Respondent has determined a 50 per cent fraud penalty for each of those years. Petitioner also claims an overpayment for 1941 and 1943. The amounts involved are as follows:

  Year                   Deficiency    50% Penalty    Overpayment
                          Asserted     ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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