ESTATE OF COLLINO v. COMMISSIONER

Docket No. 56221.

15 T.C.M. 147 (1956)

T.C. Memo. 1956-32

Estate of Michael Collino, Deceased, Mortimer J. Goodstein, Administrator, d. b. n. v. Commissioner.

United States Tax Court.

Filed February 10, 1956.


Attorney(s) appearing for the Case

Mortimer J. Goodstein, Esq., 7 East 44th Street, New York, N. Y., for the petitioner. S. Jarvin Levison, Esq., and Emil Sebetic, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax and made additions to the deficiencies and tax under sections 293(b) and 291(a) of the 1939 Code for the taxable periods 1944, 1945, 1946, and 1947, to October 30, 1947, as follows:

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  Taxable period           Deficiency    Sec. 293(b)   Sec. 291(a)
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