Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1956 income tax in the amount of $3,036.51 plus a 50 percent addition thereto for fraud pursuant to section 6653(b) of the 1954 Code. In his Answer to the petition filed herein the Commissioner made affirmative allegations to support his position in respect of the addition for fraud. These allegations were undenied, and, pursuant to motion under...
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