SIEGEL v. COMMISSIONER

Docket No. 42287.

15 T.C.M. 129 (1956)

T.C. Memo. 1956-28

Marcus Siegel v. Commissioner.

United States Tax Court.

Filed January 31, 1956.


Attorney(s) appearing for the Case

Anthony A. Marcelle, Esq., 30 Broad Street, New York, N. Y., for the petitioner. John J. Madden, Esq., and Richard G. Maloney, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ATKIN, Judge:

The respondent determined deficiencies in the petitioner's income tax and additions to tax for the years and in the amounts as follows:

                                                           Sec.
                                      Sec. 293(b)2       294(d)(2)
  Year             Deficiency1
                    
                    
                    

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