Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined deficiencies in income tax for 1944 and 1945 in the amounts of $28,279.72 and $48,375.85, respectively, to which he added 50 per cent penalties for fraud, under section 293(b) of the 1939 Code, in the respective amounts of $14,202.36 and $24,187.93. Although the respondent, in his answer, made claim for increases in the deficiencies and penalties, he has now waived all such...
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