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LEISER v. COMMISSIONER

Docket Nos. 24216, 24217.

11 T.C.M. 932 (1952)

Elsye K. Leiser and Herman Leiser v. Commissioner.

United States Tax Court.

Entered September 11, 1952.

Attorney(s) appearing for the Case

Milton H. Schmidt, Esq., 809 Atlas Bldg., Cincinnati 2, Ohio, for the petitioners. F. S. Gettle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined deficiencies for the year 1943 as follows:

                               Income
                             and Victory    Sec. 293(b)
   Docket No.                   Taxes       50% Penalty

  24216 Elsye K. Leiser ..    $26,637.62     .........
  24217 Herman Leiser ....     26,737.62    $13,368.81

The petitioners filed separate income tax...

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