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ESTATE OF IACONI v. COMMISSIONER

Docket Nos. 39511, 39512.

20 T.C.M. 502 (1961)

T.C. Memo. 1961-106

Estate of Frank Iaconi, Deceased, Angelo J. Iaconi, Administrator v. Commissioner.

United States Tax Court.

Filed April 13, 1961.

Attorney(s) appearing for the Case

Lester H. Salter, Esq., and James R. McGowan, Esq., for the petitioner. Frank V. Moran, Esq., and John M. Doukas, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

For the years 1945-1950, inclusive, the Commissioner originally determined income tax deficiencies, 50 percent additions to the deficiencies under section 293(b), and additions to tax under section 294(d)(2), 1939 Code, in the following amounts:

                                                     Sec.
    Year           Deficiency      Sec. 293(b)    294(d)(2)

    1945 ........  $  5...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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