DeFRANCO v. COMMISSIONER

Docket Nos. 18087, 18088.

9 T.C.M. 1158 (1950)

Domenic DeFranco v. Commissioner. Carmela DeFranco v. Commissioner.

United States Tax Court.

Entered December 19, 1950.


Attorney(s) appearing for the Case

Albert J. Ryan, Esq., 115 S. Fairfax Ave., Los Angeles, Calif., for the petitioners. Robert H. Kinderman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

In these consolidated proceedings the Commissioner has determined deficiencies in income taxes for the calendar years 1939 through 1946 and has determined that petitioners are liable for certain penalties. The deficiencies and penalties for each petitioner are as follows:

                           Domenic DeFranco—Docket No. 18087
                                                               Failure to...

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