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DAVIDOFF v. COMMISSIONER

Docket Nos. 30368 and 30369.

10 T.C.M. 1110 (1951)

Anna Davidoff, Transferee v. Commissioner. Earl Davidoff, Transferee v. Commissioner.

United States Tax Court.

Entered November 20, 1951.

Attorney(s) appearing for the Case

George R. Sherriff, Esq., for the petitioners. John A. Clark, Esq., and Rigmor O. Carlsen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioners challenge respondent's determination for 1943 of a deficiency of $7,775.20 in income tax and a $3,887.60 fraud penalty against their transferor, Thomas Davidoff, now deceased, and transferee liabilities against them as follows:

                     Deficiency    Penalty       Total

  Anna Davidoff ...  $5,159.00    $2,541.00    $7,700.00
  Earl Davidoff ...   2,012.05     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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