Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The respondent determined a deficiency in petitioners' income tax for the year 1958 and an addition to tax for fraud under section 6653(b) of the 1954 Code, in the amounts of $1,114.58 and $557.29, respectively.
Neither of the petitioners, nor anyone representing them, appeared at the trial of this case. The respondent presented evidence in support of his determination that the determined deficiency...
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