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SOMERS v. COMMISSIONER

Docket Nos. 43996, 52692.

14 T.C.M. 793 (1955)

T.C. Memo. 1955-199

Melancthon S. Somers v. Commissioner. Marvin C. Ferris v. Commissioner.

United States Tax Court.

Filed July 20, 1955.

Attorney(s) appearing for the Case

Jay O. Kramer, Esq., for the petitioner in Docket No. 43996. Edward T. Tighe, Esq., for the petitioner in Docket No. 52692. Thomas R. Charshee, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in income tax plus additions for fraud:

                          Year    Deficiency    Addition
                                                for Fraud

  Petitioner Somers ..    1945    $ 3,549.19    $ 1,774.59
                          1946     54,288.83     27,144.42
                                  __________    __________...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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