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THOMAS v. COMMISSIONER

Docket Nos. 47178, 47179.

16 T.C.M. 1123 (1957)

T.C. Memo. 1957-244

Constantine Thomas and Marie Thomas v. Commissioner. Constantine Thomas v. Commissioner.

United States Tax Court.

Filed December 31, 1957.

Attorney(s) appearing for the Case

Charles H. Morin, Esq., for the petitioners. Paul J. Henry, Esq., and Chester M. Howe, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

In a Memorandum Findings of Fact and Opinion filed February 24, 1955, (T.C. Memo. 1955-46) [14 TCM 156, Dec. 20,883(M)] we sustained with minor adjustments, deficiencies for the years 1943 to 1948, inclusive, determined by the net worth method, and held that the taxpayers' returns were false and fraudulent with intent to evade tax. The Court of Appeals for the...

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