Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioner's income tax as follows:
Additions to Tax for Fraud, Sec. Year Deficiency 6653(b), I. R. C. 1954 1956 ..... $ 9,148.17 $4,574.09 1957 ..... 4,667.25 2,754.12 1958 ..... 9,440.59 4,720.30 1959...
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