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LIPSITZ v. COMMISSIONER OF INTERNAL REVENUE

No. 6934.

220 F.2d 871 (1955)

Morris LIPSITZ, and Morris Lipsitz and Helen Lipsitz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided April 12, 1955.

Attorney(s) appearing for the Case

Llewellyn A. Luce, Washington, D. C. (Walter H. Maloney, Washington, D. C., on brief), for petitioners.

Robert B. Ross, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to the Atty. Gen., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

These are appeals from judgments of the Tax Court of the United States against Morris Lipsitz (hereinafter called Lipsitz) individually for the years 1938, 1939, 1940, 1941 and 1944, and against Lipsitz and his wife, Helen Lipsitz, for the years 1942 and 1943. The Tax Court, 21 T.C. 917 found deficiencies in tax for each of these years and also assessed fifty percent fraud penalties for each year.

Lipsitz...

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