ESTATE OF NITTO v. COMMISSIONER

Docket Nos. 8840, 8841, 8842.

13 T.C. 858 (1949)

ESTATE OF JOSEPH NITTO, A MINOR, ANNETTE CARAVETTA NITTO, GUARDIAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF FRANK NITTO, DECEASED, ANNETTE CARAVETTA NITTO, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNETTE CARAVETTA NITTO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 30, 1949.


Attorney(s) appearing for the Case

James A. O'Callaghan, Esq., for the petitioners.

William Schwerdtfeger, Esq., and John D. Kiley, Esq., for the respondent.


In these consolidated proceedings, respondent determined deficiencies in income tax and penalties for the years 1935 to 1940, inclusive.

In Docket No. 8841 the deficiencies and penalties, the latter sought by amended answer, are as follows:

--------------------------------------------
       Year        |    Tax     |  Penalty
-------------------|------------|-----------
1935 ------------- | $24,662.77 | $12...

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