Memorandum Findings of Fact and Opinion
Respondent determined that petitioner is liable to the extent of $7,000 as transferee of property of Samuel and Dinah Miller for the following taxes and additions to tax for fraud due and owing by them:
Additions to Tax Year Tax (Sec. 293(b)) 1943 ............. $14,350.94 $7,175.47 1944 ............. 8,067.16 4,033.58 1945...
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