LEARY v. COMMISSIONER

Docket No. 104600.

4 T.C.M. 88 (1945)

Daniel J. Leary and Sadie D. Leary v. Commissioner.

United States Tax Court.

Entered January 24, 1945.


Attorney(s) appearing for the Case

Benjamin Slade, Esq., for Sadie D. Leary alone. James T. Haslam, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of deficiencies in income tax for the years 1933, 1934 and 1935 as follows:

  Year                Deficiency   50% Penalty

  1933 ............. $ 58,554.57   $29,690.69
  1934 .............  100,531.92    50,265.96
  1935 .............   85,472.74    43,305.55

The petitioners allege that the respondent erred in his determination of...

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