Memorandum Opinion
SMITH, Judge:
This proceeding involves an income tax deficiency for 1941 of $12,383.31 and a fraud penalty of $6,230.06. The respondent has determined that petitioner realized a profit in that year from the sale of real estate of $41,620.44, which he fraudulently omitted from his return with intent to evade tax.
[The Facts]
The petitioner is a resident of the District of Columbia and filed his income tax return...
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