These proceedings, consolidated for hearing, involve deficiencies in petitioner's income taxes for 1944 and 1945, in the amounts of $581.06 and $1,019.10, respectively, and fraud penalties for those years in the respective amounts of $290.53 and $509.55.
For 1944 the fraud penalty only is contested, while 1945 involves the fraud penalty and that portion of the deficiency which results from the inclusion in gross income of travel expenses allowed the petitioner by...
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