Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding arises from respondent's determination of deficiencies in income tax for the years 1942 to 1945, inclusive, of $1,286.10, $24,209.14, $25,772.10, and $13,213.67, respectively, and 50 per cent fraud penalties for the same years of $643.05, $12,156.01, $12,886.05, and $6,606.84, respectively. Certain adjustments are not contested. The issues are whether respondent correctly determined petitioner...
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