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DeMARTINO v. COMMISSIONER

Docket No. 46035.

13 T.C.M. 1017 (1954)

T. C. Memo. 1954-188

Frank DeMartino and Raffaela DeMartino v. Commissioner.

United States Tax Court.

Filed November 5, 1954.

Attorney(s) appearing for the Case

Herbert L. Cohen, Esq., and Paul L. Blawie, Esq., for the petitioners. Joseph Landis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies and additions to tax under section 293(b) of the Internal Revenue Code of 1939, as follows:

                                   Penalty
  Years            Income Tax     Sec. 293(b)

  1942 ........     $14,250.99     $ 7,125.50
  1943 ........      26,834.60      13,417.50
  1944 ........      17,730.81       8,865.41
  1945 ........       5,954.51       2,977.26
  1946...

                    
                    
                    

                        

                            

                                
                            

                            

        

            
    
                
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