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CESANELLI v. COMMISSIONER

Docket Nos. 10002, 10003, 10004, 10005, 10006, 10007.

8 T.C. 776 (1947)

NAZZARENO D. CESANELLI, PETITIONER, ET AL. v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 3, 1947.

Attorney(s) appearing for the Case

Joseph A. Brown, Esq., for the petitioners.

Leonard A. Marcussen, Esq., for the respondent.

OPINION.

VAN FOSSAN, Judge:

The respondent determined deficiencies and penalties against the several petitioners, as follows:

-----------------------------------------------------------------------------------------------------
                                        |      |                        |            |    Penalty
              Petitioner                | Year |          Tax           | Deficiency |---------------
       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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