OPINION.
TIETJENS, Judge:
The respondent determined 50 per cent additions to the tax under section 293 (b) of the Internal Revenue Code for fraud in the amounts of $3,207.27 and $19,421.84 based on deficiencies in excess profits taxes for the fiscal years ended October 31, 1944 and 1945, respectively, and of $1,504.89 based on a deficiency in declared value excess-profits tax for the fiscal year ended October 31, 1945. The sole issue is whether the...
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