Memorandum Opinion
HARRON, Judge:
The Commissioner has determined that there is a deficiency in income tax for the year 1944 in the amount of $5,502.40, to which he has added the 50 per cent fraud penalty under section 293 (b) in the amount of $2,751.20.
The petitioner filed his return with the collector for the district of Massachusetts.
[The Facts]
The petitioner admits that he filed a false and fraudulent income tax return...
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