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OTERO v. COMMISSIONER

Docket No. 30235.

12 T.C.M. 467 (1953)

Casimiro V. Otero v. Commissioner.

United States Tax Court.

Entered April 29, 1953.

Attorney(s) appearing for the Case

Irving B. Loonin, Esq., for the petitioner. Joseph F. Lawless, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined deficiencies in income tax and made 50 per cent additions for fraud, as follows:

  Year               Deficiency   50% Addition

  1941 ...........    $  840.67     $  420.33
  1942 ...........       888.72        444.36
  1943 ...........       634.33        317.16
  1944 ...........     1,139.69        569.84
  1945 ...........     2,137.57      1,068.78...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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