Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent has determined deficiencies in income tax against petitioner for the years 1943, 1944, 1945 and 1946 in the respective amounts of $5,637.89, $6,484.07, $9,553.34, and $10,679.21, and additions to tax for fraud with intent to evade tax for such years in the respective amounts of $2,818.95, $3,242.04, $4,776.67 and $5,339.62.
The first question is whether respondent erred in his...
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