GORALSKI v. COMMISSIONER

Docket No. 29096.

11 T.C.M. 542 (1952)

Peter Goralski v. Commissioner.

United States Tax Court.

Entered May 29, 1952.


Attorney(s) appearing for the Case

Anthony L. Lutomski, Esq., 1025 Penobscot Bldg., Detroit, Mich., for the petitioner. John L. King, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This case was consolidated with the case of Mathew Goralski, Docket No. 29098, for the purpose of hearing only. Separate briefs were submitted, and it was agreed that the Court would render separate opinions in the cases.

The respondent determined deficiencies in income tax and penalties for the years 1946 and 1947 as follows:

  Years       Deficiencies  Penalties

  1946 ........$1,658.57     $829.28...

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