United States Tax Court.
Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined deficiencies in petitioner's income tax liability and assessed fraud penalties thereon as follows:
50% Fraud Year Tax Deficiency Penalty 1943 Income and Victory.. $1,087.31 $ 543.66 1944 Income ............. 5,857.26 2,928.63