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BOVA v. COMMISSIONER

Docket No. 28708.

13 T.C.M. 369 (1954)

T. C. Memo. 1954-7

C. C. Bova and Pearl Ann Bova v. Commissioner.

United States Tax Court.

Filed April 13, 1954.

Attorney(s) appearing for the Case

Robert Ash, Esq., 550 Munsey Building, Washington, D. C., and Charles H. Burton, Esq., for the petitioners. A. Russell Beazley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies and additions for fraud against the taxpayers as follows:

                           Addition
  Year       Deficiency    for Fraud

  1941 ....    None      $ 1,980.62
  1942 ....  $3,202.43     1,601.22
  1943 ....   2,808.74    15,171.20

The only issues presented for decision are whether the Commissioner erred in determining additions for fraud under section...

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