GALVIN v. COMMISSIONER

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies against petitioner in income and victory tax for the years 1942-1945, inclusive, and also added the so-called 50 per cent fraud penalty to these deficiencies pursuant to Section 293 (b), Internal Revenue Code, as follows:

                                        Addition
                          Deficiency   for fraud

1942  Income Tax .......  $...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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