Memorandum Findings of Fact and Opinion
HARRON, Judge:
In Docket No. 31404, Clarence E. and Olga L. Stewart (1943), and in Docket No. 31405, Clarence E. Stewart (1944, 1945, 1946, and 1947), the Commissioner has determined deficiencies in income tax and made additions to the deficiencies for fraud as follows:
Addition to defic., Year Deficiency ...
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