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KAWAGUCHI v. COMMISSIONER

Docket No. 1748.

5 T.C.M. 293 (1946)

Torakichi Kawaguchi v. Commissioner.

United States Tax Court.

Entered April 22, 1946.

Attorney(s) appearing for the Case

Earl C. Crouter, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined that there was due from this petitioner for the calendar year 1937 a deficiency in income tax in the amount of $3,359.88, plus a 50 per cent addition thereto under section 293 (b) in the amount of $1,679.94. Counsel for the petitioner, when the case first came on for hearing, stated, inter alia, that the petitioner had died. The case was continued...

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