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STEINREICH v. COMMISSIONER

Docket Nos. 97390, 97391.

2 T.C.M. 1199 (1943)

Kenneth P. Steinreich v. Commissioner.

United States Tax Court.

Entered December 31, 1943.

Attorney(s) appearing for the Case

Richard W. Wilson, Esq., and J. B. Wegman, Esq., 60 Wall St., New York, N. Y., for the petitioner. George R. Sherriff, Esq., and Richard D. Duncan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

On motion of respondent these two proceedings — Docket No. 97390 and Docket No. 97391 — were consolidated. In the first proceeding the following deficiencies were determined and fraud penalties claimed:

  Year           Deficiency      Fraud Penalties
  1927 .......   $ 86,715.01       $ 43,357.51
  1928 .......     78,810.24         39,405.12
  1929 .......    238,416.24...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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