PER CURIAM.
The Commissioner determined deficiencies in income tax against petitioners, husband and wife, for the years 1944, 1945, 1947, and 1950, and added a 50% penalty for fraud and a 25% delinquency penalty under 26 U.S.C. (I.R.C.1939) § 291.
Petitioners filed no income tax returns for any year before 1950, in which year they filed a joint return. During the periods involved they kept no books nor records and respondent properly determined their...
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