United States Tax Court June 16, 1967, Docket No. 90372 (Strachan v. Commissioner)

Bruce, Judge:

Respondent determined deficiencies in income tax and additions to tax pursuant to section 6653 (b) of the Internal Revenue Code of 1954 for fraud, as follows:

Addition Taxable yea/r Defioienoy to tax

1955 _ $3,505.82 $1,752.91

1956 _ 7,307.08 3, 653. 54

1957 _ 11,750. 67 5, 875.34

1958 _ 3,336.46 1,668.23

Petitioners did not appear at the trial and Gr.