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REININGER v. COMMISSIONER

Docket Nos. 21273, 21274, 21275, 21276.

11 T.C.M. 444 (1952)

Marie Reininger, Transferee et al. v. Commissioner.

United States Tax Court.

Entered May 7, 1952.

Attorney(s) appearing for the Case

Alva C. Baird, Esq., 543 S. Spring St., Los Angeles 13, Calif., and William A Cruikshank, Esq., for the petitioners. Royal E. Maiden, Jr., Esq., and William P. Flynn, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings involve deficiencies, fraud penalties, and transferee liabilities for the years 1938 to 1944, inclusive. In the case of Carl Reininger, Docket No. 21274, there are income tax deficiencies and penalties as follows:

  Year                Deficiency   Fraud Penalty

  1938 .............  $   142.11    $    71.06
  1939 .............      148.09         74.05
  1940 .............    1,925.28 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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