Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax for 1957 against petitioner and her husband in the amount of $29,216.84 plus additions to tax in the amount of $14,608.42 for fraud (section 6653(b)) and in the amount of $301.98 for underpayment of estimated tax (section 6654). A joint petition for redetermination was filed with this Court purportedly on behalf of both spouses, but was dismissed as to the husband for...
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