ZERILLO v. COMMISSIONER

Docket Nos. 50014, 50015.

15 T.C.M. 947 (1956)

T.C. Memo. 1956-180

Lorenzo Zerillo v. Commissioner. Frances G. Zerillo v. Commissioner.

United States Tax Court.

Filed July 31, 1956.


Attorney(s) appearing for the Case

Joseph L. Alioto, Esq., 111 Sutter Street, San Francisco, Calif., for the petitioners. Charles W. Nyquist, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax for each of petitioners in these consolidated proceedings, as follows:

    Year Ended           Tax              Deficiency

  March 31, 1944   Income and Victory
                     Tax ............     $21,109.83
  March 31, 1946   Income Tax .......       2,780.92
  March 31, 1947   Income Tax .......       1,121.57

By amended...

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