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RISEMAN v. COMMISSIONER

Docket No. 8857.

6 T.C.M. 873 (1947)

Herman and Fannie C. Riseman v. Commissioner.

United States Tax Court.

Entered July 25, 1947.

Attorney(s) appearing for the Case

James B. Martin, Esq., and J. D. Picco, Esq., for the petitioners. Maurice S. Bush, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioners challenge respondent's determination of deficiencies in income tax and penalty, as follows:

  1943 ............    $2,726.961
  1944 ............     1,525.25

The year 1942 is involved by virtue of the provisions of the Current Tax Payment Act of 1943.

The deficiencies...

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