Memorandum Findings of Fact and Opinion
The respondent determined income tax deficiencies and additions for fraud as follows:
Additions under Year Deficiency section 293(b) 1943 .......... $ 6,098.79 $ 3,049.40 1944 .......... 51,415.99 25,708.00 1945 .......... 42,349.70 21,174.85
The issues are (1) whether certain sales in the amount of $12,763.62 are includible...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.