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AXLER v. COMMISSIONER

Docket Nos. 41762, 52134, 52135.

15 T.C.M. 262 (1956)

T.C. Memo. 1956-58

Albert Axler and Mary Axler v. Commissioner. Albert Axler v. Commissioner. Albert and Mary Axler v. Commissioner.

United States Tax Court.

Filed March 13, 1956.

Attorney(s) appearing for the Case

Edwin P. Friedberg, Esq., Raleigh Building, Raleigh, N. C., for the petitioners. James R. Harper, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income taxes and penalties in respect to petitioners, as follows:


                                                        Sec. 293(b)    Sec. 294(d)(2)
                                  Year    Deficiency      Penalty          Penalty

  Albert Axler ...............    1943    $ 9,538.53     $4,769.27        $559.80
    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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