FRIEDMAN v. COMMISSIONER

Docket Nos. 37272, 37273.

13 T.C.M. 1047 (1954)

T. C. Memo. 1954-198

Ben Friedman v. Commissioner. Ben and Dorothy Friedman v. Commissioner.

United States Tax Court.

Filed November 19, 1954.


Attorney(s) appearing for the Case

John J. Raymond, Esq., and Samuel H. Furer, Esq., for the petitioners. Ralph G. de Quevedo, Esq., and Michael J. Clare, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against Ben Friedman for the calendar years 1944, 1946 and 1947, and 50 per cent additions to tax for fraud for each of those years, and deficiencies against Ben and Dorothy Friedman for the calendar years 1945, 1948, 1949 and 1950, and 50 per cent additions to tax for fraud for each of those years, as follows:


                    
                    
                    

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