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HAAS v. COMMISSIONER

Docket Nos. 36653-36655.

12 T.C.M. 1117 (1953)

Cecil I. Haas v. Commissioner. Marian St. Laurent v. Commissioner. Georges C. St. Laurent v. Commissioner.

United States Tax Court.

Entered September 30, 1953.

Attorney(s) appearing for the Case

Louis D. Blum, C. P. A., 110 East 42nd Street, New York, N. Y., and Mason G. Kassel, Esq., for the petitioners. J. F. Lawless, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income taxes against petitioners as follows:

  Docket
    No.      Petitioner                   Year   Deficiency

  36653    Cecil I. Haas .............    1946   $     4.70
  36654    Marian St. Laurent1 .......    1944    15,446.59
                                   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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