ESTATE OF SANTUCCIO v. COMMISSIONER

Docket No. 23494.

11 T.C.M. 343 (1952)

Estate of Salvatore Santuccio, Deceased, Josephine Santuccio, Administratrix, and Josephine Santuccio v. Commissioner.

United States Tax Court.

Entered April 11, 1952.


Attorney(s) appearing for the Case

Solomon Sandler, Esq., for the petitioners. William C. W. Haynes, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

In these proceedings the respondent determined a deficiency in the income tax of the decedent and Josephine Santuccio for the calendar year 1943 in the amount of $2,378.16 to which he added a 50 per cent penalty in the amount of $1,189.08.

The petitioners allege error in the respondent's determination of the amount of income realized by the decedent from a partnership and in his addition of a fraud penalty. The pleadings...

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