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FREEDMAN v. COMMISSIONER

Docket No. 30470.

11 T.C.M. 1177 (1952)

Stewart S. Freedman v. Commissioner.

United States Tax Court.

Entered December 5, 1952.

Attorney(s) appearing for the Case

Robert S. Marx, Esq., Frank E. Wood, Jr., Esq., Walter M. Shohl, Esq., and James R. Favret, C. P. A., for the petitioner. Lyman G. Friedman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined a deficiency in income and victory tax for the calendar year 1943 of $127,681.46 and a 50 per cent fraud penalty of $63,840.73. This deficiency also includes an adjustment for 1942 which the petitioner does not now contest. Respondent explained an adjustment to the 1943 income and victory tax as follows:

"(b) Cash over-ceiling payments in the amount of $148,559.17...

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