MELLER v. COMMISSIONER

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax and additions to tax for fraud, failure to file a timely return, failure to file declarations of estimated tax, and substantial underestimation of estimated tax, as follows:

                                   1945        1946

Deficiency in tax ............    $371.62    $ 83.60
Additions under section 293(b)     185.81      41.80
Addition...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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