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SHAHEEN v. COMMISSIONER

Docket Nos. 16827, 16828.

7 T.C.M. 994 (1948)

James F. Shaheen v. Commissioner. Najeeb F. Shaheen v. Commissioner.

United States Tax Court.

Entered December 31, 1948.

Attorney(s) appearing for the Case

Clarence E. Price, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

Under date of October 7, 1947, the Commissioner determined against James F. Shaheen deficiencies in income tax for the calendar years 1942, 1944, 1945, and 1946, and a deficiency in income and victory tax for the calendar year 1943, and for each of the several years the Commissioner also determined fraud penalties.

Under date of October 8, 1947, the Commissioner determined against Najeeb F. Shaheen deficiencies...

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