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BAUM v. COMMISSIONER

Docket Nos. 44869, 44892.

17 T.C.M. 490 (1958)

T.C. Memo. 1958-96

Irving Baum v. Commissioner. Irving Baum and Helen Baum v. Commissioner.

United States Tax Court.

Filed May 26, 1958.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, Esq., and David Zuckerman, C. P. A., 60 Park Place, Newark, N. J., for the petitioners. Henry L. Glenn, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

In these consolidated proceedings respondent determined the following deficiencies in income tax and additions to tax:

                                 Additions to tax

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

  1942.......   $ 7,264.47    $ 3,632.24    ........
  1943.......   *12,624.45      6,242.20    ........
  1944...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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