Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax in the amount of $55,148.95 for the calendar year 1945 and an addition for fraud in the amount of $27,574.48 pursuant to Section 293(b), Internal Revenue Code of 1939. The determination is based upon alleged unreported income which may be classified in four major categories: (i) payments computed by...
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