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BELAIEFF v. COMMISSIONER

Docket No. 43549.

15 T.C.M. 1426 (1956)

T.C. Memo. 1956-273

Olga de Belaieff v. Commissioner.

United States Tax Court.

Filed December 12, 1956.

Attorney(s) appearing for the Case

C. L. McKaig, Esq., for the petitioner. Henry C. Stockell, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against the petitioner for the years 1944 through 1949, and additions to tax for failure to file returns for the years 1944 through 1948, as follows:

  Year                     Deficiency    Addition
                                          to Tax

  1944 .................    $  684.00    $171.00
  1945 .................     2,200...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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