LEWIS v. COMMISSIONER

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in the income taxes of petitioner and 50 per cent fraud penalties under section 293(b) of the Internal Revenue Code of 1939, as follows:

  Taxable              Amount of Deficiencies
   Year             Income Tax       50% Penalty

  1940 ...........   $ 4,578.43       $ 2,289.22
  1942 ...........    22,046.19        11,023...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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