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GURALNICK v. COMMISSIONER

Docket Nos. 43124, 43125.

14 T.C.M. 90 (1955)

T.C. Memo. 1955-26

Samuel Guralnick and Jean Guralnick v. Commissioner. Samuel Guralnick v. Commissioner.

United States Tax Court.

Filed January 31, 1955.

Attorney(s) appearing for the Case

John P. Kichline, Esq., for the petitioners. John D. Armstrong, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income taxes and penalties determined against Samuel Guralnick and Jean Guralnick as follows:

---------------------------------------------------------------------------------
                                          Year  Deficiency      50%         6%
                                                              Penalty     Penalty
------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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