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FOGEL v. COMMISSIONER

Docket Nos. 44131, 44144.

14 T.C.M. 728 (1955)

T.C. Memo. 1955-186

Max Fogel v. Commissioner. Max Fogel and Helen Fogel v. Commissioner.

United States Tax Court.

Filed June 30, 1955.

Attorney(s) appearing for the Case

John Driskill, Esq., 2089 Sherman Avenue, Norwood, Ohio, for the petitioners. Charles R. Hembree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined deficiencies in income tax and penalties as follows:

  Year    Deficiency    Section 293(b)    Section 294(d)

  1946.........    $ 301.52    $ 150.76    $ 102.96
  1947.........    36,963.15    18,481.58    6,336.96
  1948.........    28,613.98    14,306.99    6,200.18
  1949.........    90,413.72    45,206.86    14,552.98
  1950.........    74,199.56...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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