GRABIAS v. COMMISSIONER

Docket Nos. 48172, 51049.

14 T.C.M. 1015 (1955)

T.C. Memo. 1955-255

Stanley Grabias and Mary Grabias v. Commissioner. Stanley Grabias v. Commissioner.

United States Tax Court.

Filed September 16, 1955.


Attorney(s) appearing for the Case

Albert S. Herskowitz, Esq., for the petitioners. Edward Pesin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioners and additions to tax under section 293(a) of the Internal Revenue Code of 1939 as follows:

                                                                              Addition
                                            Docket No.  Year   Deficiency      to tax

  Stanley Grabias ...........................

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