OSTROW v. COMMISSIONER

Docket Nos. 42550, 42551.

12 T.C.M. 1413 (1953)

Barney Ostrow v. Commissioner. Estate of Charlotte Ostrow, Deceased, the American National Bank of San Bernardino, Administrator v. Commissioner.

United States Tax Court.

Entered December 15, 1953.


Attorney(s) appearing for the Case

Clayton J. Burrell, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

Barney Ostrow and his wife Charlotte, who is now deceased, were residents of California during the taxable years, and they reported income on a community property basis. They filed separate income tax returns with the collector for the sixth district of California.

The taxable years are 1943 through 1947. Under section 293 (b) of the Code, the Commissioner made 50 per cent additions to each deficiency...

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