DE GARCIA v. COMMISSIONER

Docket Nos. 20326, 20327, 20328.

10 T.C.M. 59 (1951)

Delores A. de Garcia v. Commissioner. Alfredo Garcia and Delores A. de Garcia v. Commissioner. Alfredo Garcia v. Commissioner.

United States Tax Court.

Entered January 17, 1951.


Attorney(s) appearing for the Case

Robert H. Kinderman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

RICE, Judge:

The Commissioner determined deficiencies in income tax for 1942, 1944, and 1945, income and victory tax for 1943, and penalties as follows:

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                                                   Docket    Year    Deficiency    Penalty
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