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SENS v. COMMISSIONER

Docket Nos. 51210, 51211.

15 T.C.M. 1449 (1956)

T.C. Memo. 1956-279

S. Jacob Sens v. Commissioner. S. Jacob Sens and Celia W. Sens v. Commissioner.

United States Tax Court.

Filed December 26, 1956.

Attorney(s) appearing for the Case

Joseph F. Lawless, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In these cases, consolidated for trial and opinion, the respondent determined deficiencies in Federal income taxes and additions to taxes as follows:

                                          Additions to
                                       tax under I. R. C.
  Docket                              Section       Section
    No.    Year        Deficiency      293(b)        291(a)

  51210    1944       $176...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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