LANGE v. COMMISSIONER

Docket No. 27337.

13 T.C.M. 918 (1954)

T. C. Memo. 1954-164

Frederick Lange, III v. Commissioner.

United States Tax Court.

Filed September 30, 1954.


Attorney(s) appearing for the Case

George T. Donoghue, Jr., Esq., and Richard D. Hobbet, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax and additions to tax for fraud against the petitioner as follows:

                                  Addition to Tax
  Year              Deficiency       for Fraud

  1941 ..........   $ 1,452.37       $  726.19
  1942 ..........    10,567.77        5,283.89
  1943 ..........    14,139.42        7,069.71

Although due notice...

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