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FREIFELD v. COMMISSIONER

Docket No. 18163.

8 T.C.M. 81 (1949)

Max Freifeld v. Commissioner.

United States Tax Court.

Entered January 31, 1949.

Attorney(s) appearing for the Case

Mortimer M. Lerner, Esq., 280 Madison Ave., New York, N. Y., for the petitioner. John J. Madden, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined a deficiency of $2,549.16 in petitioner's income tax for 1944, to which he added a fraud penalty of $1,319.08. In his petition taxpayer alleged error by respondent (1) in increasing gross income in the sum of $7,505.25 for understatement of sales, (2) in the disallowance of travel and entertainment expenses of $260, (3) disallowance of a contribution of $100, and (4) in the finding of a penalty...

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