HENNINGSEN v. COMMISSIONER

Docket Nos. 52544, 52545.

26 T.C. 528 (1956)

ROBERT A. HENNINGSEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. A. AND MARGARET HENNINGSEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 13, 1956.


Attorney(s) appearing for the Case

Carl E. Davidson, Esq., for the petitioners.

Wendell M. Basye, Esq., for the respondent.


The respondent determined a deficiency in income tax of petitioner in Docket No. 52544, for the year 1946, in the amount of $73,677.25 and an addition to the tax for failure to file a return for such year. Respondent also determined a deficiency in income tax of petitioners in Docket No. 52545, for the year 1947, in the amount of $18,694.44. At the trial, respondent was granted leave to amend his answer to claim, in the alternative, an increased deficiency for the year 1947...

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