KIYONO v. COMMISSIONER

Docket Nos. 102017, 102246, 102607, 110947.

8 T.C.M. 935 (1949)

Tsukasa Kiyono v. Commissioner. Tsukasa Kiyono and Tomoe Kiyono, Husband and Wife v. Commissioner.

United States Tax Court.

Entered October 17, 1949.


Attorney(s) appearing for the Case

Robert Ash, Esq., and Carl F. Bauersfeld, Esq., for the petitioners. Frank M. Thompson, Jr., Esq., and S. Earl Heilman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined income tax deficiencies and fraud penalties for the years 1929 to 1940, inclusive, as follows:

-----------------------------------------------------------------------------
                                                     Alleged
                                            Year    Deficiency    50% Penalty
------------------------------------------------------------------------...

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