SMITH v. COMMISSIONER

Memorandum Findings of Fact and Opinion

The Commissioner determined that, for the tax years 1942 through 1946, V. Hugo Smith was liable for $34,016.66 in income and victory tax deficiencies and for $17,002.63 in additions thereto for fraud. He further determined that petitioners herein were liable as transferees for those deficiencies and fraud penalties to the following extent:

  Docket        Petitioner              Transferee
    No.            ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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