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MORIARTY v. COMMISSIONER

Docket No. 16758.

18 T.C. 327 (1952)

JOSEPH V. MORIARTY ALIAS MICHAEL AND/OR MICHEL PITCHER ALIAS JOSEPH PETRICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 19, 1952.

Attorney(s) appearing for the Case

Edward Baumgarten, Esq., for the petitioner.

Francis X. Gallagher, Esq., for the respondent.

The respondent determined deficiencies in income tax and additions to the tax because of fraud and failure to file income tax returns. By amended answers to the petition the respondent increased the determinations to the following amounts:

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                Year                  |    Tax     | 50 per cent | 25 per cent
                                      |            |   penalty ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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