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BOETTCHER v. COMMISSIONER

Docket Nos. 54897, 60139.

15 T.C.M. 1400 (1956)

T.C. Memo. 1956-267

Elsie Boettcher v. Commissioner. Alvin W. Boettcher v. Commissioner.

United States Tax Court.

Filed November 30, 1956.

Attorney(s) appearing for the Case

Allen G. Gartner, Esq., and Edward I. Sproull, C. P. A., 41 East 42nd Street, New York, N. Y., for the petitioners. Charles M. Greenspan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

In these consolidated proceedings respondent determined deficiencies in income tax and additions to tax for fraud as follows:

                                              Additions
  Year          Petitioner          Tax         to Tax

  1946    Alvin W. Boettcher    $18,273.32    $ 9,136.66
  1947    Alvin W. Boettcher     21,925.39     10,962.70
  1946    Elsie Boettcher ..      4...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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