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ESTATE OF TARR v. COMMISSIONER

Docket Nos. 29614, 30796.

11 T.C.M. 1151 (1952)

Estate of Halley Tarr, Deceased, Murray Tarr, Nancy Tarr and Isidore B. Rosman, Executors v. Commissioner. Isidore B. Rosman, et al., Trustees under the Will of Halley Tarr, Deceased, Transferees of the Assets of the Estate of Halley Tarr, Deceased v. Commissioner.

United States Tax Court.

Entered November 28, 1952.

Attorney(s) appearing for the Case

Jacquin D. Bierman, Esq., for the petitioners. Clay C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioners appeal from the following determination of deficiencies in income taxes and assertion of 50 per cent fraud penalties for the calendar years 1942, 1943, 1944 and 1945:

                Deficiency

  Year    Income Tax    Penalty

  1942 ............    $ 3,142.29    $ 1,571.15
  1943 .............    17,974.74    8,911.05
  1944 .............    44,992.61    22,496.31
  January...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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