Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined deficiencies in income tax and additions to tax for fraud against the petitioner as follows:
Addition to Tax Year Deficiency for Fraud 1941 .......... $ 1,452.37 $ 726.19 1942 .......... 10,567.77 5,283.89 1943 .......... 14,139.42 7,069.71
Although due notice...
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