The respondent determined a deficiency for the taxable year 1945 in income tax in the amount of $1,846.16, plus a 50 per cent penalty in the amount of $923.08. The petitioner contests only one disallowance of expenses and the fraud penalty.
Petitioner is an individual, whose residence during 1945 was at Alexandria, Virginia. A return for the year 1945, filed in the name of petitioner, was filed...
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