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SALGADO v. COMMISSIONER

Docket No. 42082.

13 T.C.M. 412 (1954)

T. C. Memo. 1954-21

Joaquim Salgado v. Commissioner.

United States Tax Court.

Filed April 30, 1954.

Attorney(s) appearing for the Case

Frederick H. Balboni, Esq., and Charles J. McGowan, C. P. A., 558 Pleasant Street, New Bedford, Mass., for the petitioner. Joseph Landis, Esq., and R. Monroe Schwartz, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies and additions for fraud under section 293(b) as follows:

                                       Addition
  Year               Deficiency        for Fraud

  1945 ...........   $2,413.43         $1,206.72
  1946 ...........    5,918.85          2,959.42
  1947 ...........   12,208.79          6,104.39
  1948 ...........    8,751.02          4,375.51
  1949 ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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