ESTATE OF REIMER v. COMMISSIONER

Docket No. 17323.

12 T.C. 913 (1949)

ESTATE OF CHARLES LOUIS REIMER, DECEASED, MARTHA J. REIMER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 31, 1949.


Attorney(s) appearing for the Case

Donald E. Richard, Esq., for the petitioner.

Clarence E. Price, Esq., for the respondent.


This proceeding involves the petitioner's liability for a 50 per cent addition to tax in each of the years 1941, 1942, 1943, and 1944 in the amounts of $887.09, $5,880.73, $26,256.88, and $14,242.05, respectively. Petitioner concedes the correctness of the deficiencies in income tax as determined by the Commissioner in the notice of deficiency and admits that the decedent, Charles L. Reimer, with intent to evade tax, fraudulently...

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