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D'ALISE v. COMMISSIONER

Docket Nos. 44419, 44474.

21 T.C. 511 (1954)

VINCENZO D'ALISE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. VINCENZO AND TERESA D'ALISE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 22, 1954.

Attorney(s) appearing for the Case

Vincenzo D'Alise, pro se.

Paul J. Henry, Esq., for the respondent.

The Commissioner determined deficiencies in income tax and additions for fraud under section 293 (b) as follows:

                                                            Fraud
Year                                          Deficiency   addition

1947 --------------------------------------      $672.80    $336.40
1948 --------------------------------------       757.00     378.50
1949* -------------------------------------   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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