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FOGEL v. COMMISSIONER

Dockets Nos. 44016, 44017.

14 T.C.M. 718 (1955)

T.C. Memo. 1955-185

Robert Fogel v. Commissioner. Robert Fogel and Sylvia Fogel v. Commissioner.

United States Tax Court.

Filed June 30, 1955.

Attorney(s) appearing for the Case

Sol. Goodman, Esq., 1016 Union Trust Building, Cincinnati, Ohio, for the petitioners. Charles R. Hembree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined deficiencies in income tax and penalties as follows:

  Year        Deficiency   Sec. 293(b)   Sec. 294(d)

  1946 ....    $   321.70   $   160.85    $  111.23
  1947 ....     32,664.53    16,332.27     5,560.00
  1948 ....     31,794.00    15,897.00     5,345.09
  1949 ....     28,342.70    14,171.35     4,551.80
  1950 ....     40,364.80    20,182.40...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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