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THOMAS v. COMMISSIONER

Docket Nos. 47178, 47179.

14 T.C.M. 156 (1955)

T.C. Memo. 1955-46

Constantine Thomas and Marie Thomas v. Commissioner. Constantine Thomas v. Commissioner.

United States Tax Court.

Filed February 24, 1955.

Attorney(s) appearing for the Case

John E. Maloney, Esq., for the petitioners. Burton L. Williams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined the following deficiencies and additions to tax for fraud for the years 1943 to 1948:

                                  Deficiency    Addition

  Constantine Thomas ..    1943    $2,425.72   $1,212.86
                           1944       746.53      373.27
  Constantine and
    Marie Thomas ......    1945     6,853.75    3,426.88
                       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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