Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $2,382.78 in income tax for the calendar year 1929, and a 25 per cent addition thereto for failure to file a return. Later, by an amendment to his answer filed after the case had once been set for hearing, he alleged that the failure to file a return and include thereon certain stated items of income was due to fraud with intent to evade tax. The petitioner contends that he filed...
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