LICAVOLI v. COMMISSIONER

Docket No. 58056.

15 T.C.M. 998 (1956)

T.C. Memo. 1956-187

Peter Licavoli v. Commissioner.

United States Tax Court.

Filed August 15, 1956.


Attorney(s) appearing for the Case

John F. Noonan, Esq., for the petitioner. Thomas N. Chambers, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $42,733.86 against the petitioner for the calendar year 1947 and also an addition to the tax under section 293(b) in the amount of $21,366.93. The petitioner assigned as error the action of the Commissioner in determining the deficiency at a time when the statute of limitations already barred assessment and collection of the tax. The...

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