Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
These proceedings were consolidated for hearing and opinion. In Docket Numbers 34516 and 34517, the respondent determined separately against Julius M. Hooper and Margaret E. Hooper, respectively, an income tax deficiency of $1,149.84 plus an addition to the tax of the so-called 50 per cent fraud penalty of $574.92 for the calendar year 1948. In Docket Number 34518, the respondent determined jointly...
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