RITTENHOUSE v. COMMISSIONER

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined deficiencies in the income taxes of petitioners, and additions to tax for fraud under section 293(b) of the 1939 Code, for calendar years and in amounts as follows:

  Calendar                         Addition to tax
    year           Deficiency     under Sec. 293(b)

  1950..........   $22,902.60       $11,451.30
  1951..........    22,320.80        11,160.40
...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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