GORALSKI v. COMMISSIONER

Memorandum Findings of Fact and Opinion

This case was consolidated with the case of Peter Goralski, Docket No. 29096, for purposes of hearing only. Separate briefs were submitted and it was agreed that the Court would render separate opinions in the cases.

The respondent determined deficiencies in income tax and penalties for the years 1945, 1946, and 1947, as follows:

  Year          Deficiency   Penalty

  1945 ........ $3,486.35   $1,743...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
Let's get started
                                
                                

                                    

                                    
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        
                                        

                                            
Updated daily.
                                            
Uncompromising quality.
                                            
Complete, Accurate, Current.
                                        
                                    
                                    
                                    
Subscribe
Now!