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FARAONI v. COMMISSIONER

Docket Nos. 34286, 34287.

13 T.C.M. 103 (1954)

Enrico Faraoni v. Commissioner. Enrico Faraoni and Rose Faraoni, Husband and Wife v. Commissioner.

United States Tax Court.

Entered January 29, 1954.

Attorney(s) appearing for the Case

Leslie W. Fleming, Esq., for the petitioners. Roy E. Graham, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner determined the following deficiencies in the petitioners' income tax, victory tax and additions to tax under section 293 (b), Internal Revenue Code:

                      Docket No. 34286

                              Income and     Additions
  Year         Income Tax    Victory Tax      to Tax
  1942 ....    $ 3,212.39                   $ 1,606.20
  1943 ....     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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