ESTATE OF MILES v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner originally determined the following deficiencies in income tax for the years 1942 through 1948, to which he added 50 per cent fraud penalties under section 293(b) of the 1939 Code:

  Year                Deficiency    50% Addition

  1942 ............   $ 1,561.06      $ 780.53
  1943 ............     1,682.87        841.44
  1944 ............     5,165.85      2,582.93...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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