Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax and additions under section 6653(b) for fraud as follows:
Addition to Tax Year Deficiency Sec. 6653(b) 1955........ $ 742.69 $666.68 1956........ 1,350.94 675.47
The petitioners contest the deficiencies and the additions.
Findings of Fact
The petitioners...
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