Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
This proceeding involves deficiencies in income tax for the years 1944 to 1949, inclusive, and a fraud penalty for 1944 as follows:
Year Deficiency Penalty 1944......... $9,368.34 $4,684.17 1945......... 1,016.96 -- 1946......... 3,248.02 -- 1947......... 2,074.77 -- 1948......... 824.88 -- 1949............
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