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LINDAUER v. COMMISSIONER

Docket Nos. 53511, 53512.

15 T.C.M. 896 (1956)

T.C. Memo. 1956-172

Louis Lindauer, and his wife, Carolyn Lindauer v. Commissioner.

United States Tax Court.

Filed July 24, 1956.

Attorney(s) appearing for the Case

Louis Lindauer, Esq., 1470 East Fourth Street, Brooklyn, N. Y., for the petitioners. Clarence P. Brazill, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax and additions to income tax under section 294(d)(2) of the Internal Revenue Code of 1939 for the calendar years 1947 to 1951, inclusive, as follows:

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  Docket                                                      Addition
  Number       Petitioner                 Year  Deficiency  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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