PAPA v. COMMISSIONER

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in income tax and additions to tax for fraud under section 6653(b), I. R. C. 1954,1 against petitioners, as follows:

  Docket                          Addition to Tax
   No.         Year   Deficiency   Sec. 6653(b)

  5369-63....  1954    $12,338.98   $ 7,322.90
               1955      5,650.15     2,825.07
            ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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