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SHABAN v. COMMISSIONER

Docket No. 32992.

11 T.C.M. 682 (1952)

Ray Shaban v. Commissioner.

United States Tax Court.

Entered June 26, 1952.

Attorney(s) appearing for the Case

James V. Will, Esq., and John C. O'Donnell, Esq., for the petitioner. James F. Kennedy, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax and additions of 50 per cent for fraud under section 293 (b) as follows:

  Year               Deficiency    50% Penalty
                                   Sec. 293(b)

  1944 ...........    $1,754.31      $ 877.16
  1945 ...........     2,646.75      1,336.79
  1946 ...........     2,976.68      1,388.34
  1947 ...........     8,298.26      4,149.13
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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