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VODANTIS v. COMMISSIONER

Docket Nos. 40425, 40434.

13 T.C.M. 45 (1954)

Steve J. Vodantis v. Commissioner. Steve J. Vodantis and Anna Vodantis v. Commissioner.

United States Tax Court.

Entered January 22, 1954.

Attorney(s) appearing for the Case

Atwell J. Brown, Esq., for the petitioners. Arthur L. Nims, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has computed petitioners' income for the calendar years 1947 through 1950 pursuant to the so-called "net worth increase" method and has determined the following income tax deficiencies and penalties:

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                                               50% Fraud        10% Estimated
                                  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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