Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined that the petitioners' original income tax return for the year 1944 disclosed a deficiency of $21,040.27, and added the 50 per cent addition thereto for fraud, in the amount of $10,520.14, as provided by section 293 (b) of the Internal Revenue Code.
As a result of the filing of amended returns by the petitioners prior to the issuance of the deficiency notice by the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
