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ESTATE OF FEDERMAN v. COMMISSIONER

Docket No. 29683.

11 T.C.M. 686 (1952)

Estate of Leo G. Federman, Deceased, Charles E. Federman and Clarence Rausch, Executors and Trustees v. Commissioner.

United States Tax Court.

Entered June 27, 1952.

Attorney(s) appearing for the Case

Robert Guinther, Esq., Second Nat'l Bldg., Akron, Ohio, 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 50 per cent additions thereto for fraud as follows:

  Year                     Deficiency    50% Addition

  1933 ..................   $ 206.68        $103.34
  1934 ..................     417.30         208.65
  1935 ..................     506.59         253.30
  1936 ..................     431.73         215.87
  1937 ..................     439...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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