GUGGENHEIM v. COMMISSIONER

Docket No. 24526.

16 T.C. 1561 (1951)

ELIZABETH E. GUGGENHEIM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1951.


Attorney(s) appearing for the Case

Morris Rochman, Esq., for the petitioner.

William E. Murray, Esq., for the respondent.


The Commissioner has determined deficiencies in petitioner's income tax liability plus penalties thereon for the calendar years 1943 and 1944 as follows:

                                                     Deficiency     Penalty

1943 Income and victory tax ----------------------    $7,025.91   $1,756.48
1944 Income tax ----------------------------------     3,868.10      953.81
                                                     __________...

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