HALLE v. COMMISSIONER OF INTERNAL REVENUE

No. 29, Docket 20529.

175 F.2d 500 (1949)

HALLE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 1, 1949.


Attorney(s) appearing for the Case

Louis Halle, New York City, Edward Halle, New York City, for petitioner.

Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Helen Goodner and S. Dee Hanson, Special Assistants to the Attorney General, for respondent.

Before CHASE, CLARK and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

This is an appeal from a decision of the Tax Court of the United States which determined deficiencies in individual income taxes of Louis Halle, deceased, for the taxable years 1929-1938, inclusive, in the amount of $184,943.96 and imposed as additions thereto 50% penalties for fraud in the amount of $92,482.10, plus interest on both these sums.

The following table shows these deficiencies and penalties, as broken down by the Tax Court...

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