PER CURIAM.
This is a petition to review a decision of the Tax Court which affirmed deficiency assessments of income taxes against taxpayer for the years 1942 and 1943 and the assessment of a fraud penalty for the year 1942. We agree with the Tax Court that taxpayer has not sustained the burden of overcoming the presumption of correctness which attaches to the Commissioner's assessment of the deficiencies here questioned, and we agree, too, that the Commissioner has...
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