LOPEZ v. COMMISSIONER

Docket Nos. 32233, 44564, 44565.

15 T.C.M. 1053 (1956)

T.C. Memo. 1956-203

German S. Lopez v. Commissioner. Irene Lopez v. Commissioner.

United States Tax Court.

Filed August 30, 1956.


Attorney(s) appearing for the Case

Frank Steinberg, Esq., 235 Lincoln Road, Miami Beach, Fla., for the petitioners. Hugh G. Isley, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

In docket number 32233 respondent determined deficiencies in the income tax liability of petitioner German S. Lopez for the years 1946 and 1947 in the respective amounts of $6,594.96 and $4,201.34, together with 50% additions thereto on account of alleged fraud pursuant to section 293 of the Internal Revenue Code of 1939. In docket numbers 44564 and 44565, respondent determined...

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