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HEMPEL v. COMMISSIONER

Docket No. 7993.

6 T.C.M. 743 (1947)

Frieda Hempel v. Commissioner.

United States Tax Court.

Entered June 23, 1947.

Attorney(s) appearing for the Case

Joseph Getz, C. P. A., 475 Fifth Ave., New York 17, N. Y., for the petitioner. Martin M. Lore, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves deficiencies in income taxes for the years 1937 and 1938 in the amounts of $4,098.10 and $1,167.65, respectively, and a deficiency in penalty for the year 1937 in the amount of $409.81 as well as an additional deficiency penalty for the year 1937 in the amount of $614.71 claim for which was made in respondent's amendment to his answer filed pursuant to leave granted at the hearing...

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