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ACCARDI v. COMMISSIONER

Docket No. 60922.

16 T.C.M. 311 (1957)

T.C. Memo. 1957-73

Theresa Accardi v. Commissioner.

United States Tax Court.

Filed May 10, 1957.

Attorney(s) appearing for the Case

William F. Fallon, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

Respondent determined deficiencies in tax, and in additions thereto for fraud, and under section 294(d), Internal Revenue Code of 1939, as follows:

                                          Additions
  Calendar                   Additions      under
  Year          Income Tax   for Fraud    Sec. 294(d)
  1949 ........ $ 6,692.68   $ 3,447.95   $1,403.09
  1950 ........  10,792.94     5,396.47    2,062.75
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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