Memorandum Findings of Fact and Opinion
VAN FOSSAN, Judge:
The respondent determined deficiencies of $2,016.37 and $9,600.88 in the petitioner's income tax liability for the years 1944 and 1945, respectively. He also asserted 50 per cent fraud penalties of $1,008.19 and $4,800.44 for the same respective years.
The issues are:
1. Whether or not Commissioner determined correctly the petitioner's income for the taxable years, and
2....
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