NOVATNEY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in income tax for the calendar years 1943, 1944, and 1945, and for each year has imposed a 50 per cent addition to the tax for fraud. The deficiencies and additions to tax as determined by the respondent are as follows:

                                  Addition
  Year               Deficiency    to Tax

  1943 ..........    $3,272.20    $1,636.10
  1944 ..........

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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