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ANDERSON v. COMMISSIONER

Docket No. 28986.

10 T.C.M. 943 (1951)

Frederick E. Anderson v. Commissioner.

United States Tax Court.

Entered September 25, 1951.

Attorney(s) appearing for the Case

Henry F. Matheis, C. P. A., 176 Broadway, New York, N. Y., for the petitioner. Michael Waris, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax and additions to the tax under Section 293 (b) for fraud as follows:

                                         Fraud
  Year                    Deficiency    Penalty
  1944 .................  $15,646.28   $7,823.14
  1945 .................   16,531.36    8,265.68

The issues for decision are whether the petitioner received income in each year in...

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