STRAEHLEY v. COMMISSIONER

Docket Nos. 41431, 50077, 50078.

14 T.C.M. 415 (1955)

T.C. Memo. 1955-116

Clifford J. Straehley and Oriel C. Straehley v. Commissioner. Clifford J. Straehley v. Commissioner.

United States Tax Court.

Filed May 6, 1955.


Attorney(s) appearing for the Case

Robert N. Gorman, Esq., 808 Traction Building, Cincinnati, Ohio, for the petitioners. Lyman G. Friedman, Esq., and R. G. deQuevedo, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax and 50 per cent additions thereto for fraud under section 293(b) of the 1939 Code for the years 1946, 1948, 1949, and 1951, as follows:

  Year            Deficiency     Sec. 293(b)
  1946........   $31,731.89      $15,865.95
  1948 .......     7,143.801       3,696.90
  1949........     2,279.72       ...

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