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LIEBENSON v. COMMISSIONER

Docket Nos. 48587, 48588, 48589.

13 T.C.M. 1070 (1954)

T. C. Memo. 1954-202

Samuel Liebenson v. Commissioner. Irving Salwen v. Commissioner. L. Salwen, Inc. v. Commissioner.

United States Tax Court.

Filed November 29, 1954.

Attorney(s) appearing for the Case

Louis A. Gruhin, Esq., for the petitioners. John J. Madden, Esq., and S. Jarvin Levison, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax in Docket Nos. 48587 and 48588 for the years 1944 to 1946, inclusive, and added 50 per cent penalties to the deficiencies under section 293(b) of the 1939 Code as follows:

  Docket No. 48587, Samuel Liebenson:

      Year              Deficiencies     Sec. 293(b)
      1944 ...........   $1,632.28       $  816.14
      1945 ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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