DAMSKI v. COMMISSIONER

Docket No. 54929.

29 T.C. 1 (1957)

PAUL DAMSKI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 8, 1957.


Attorney(s) appearing for the Case

Herbert Granoff, Esq., for the petitioner.

John M. Doukas, Esq., for the respondent.


ARUNDELL, Judge:

Respondent determined deficiencies in income tax and additions to the tax under section 293 (b) of the Internal Revenue Code of 1939 for the taxable years ended December 31, 1944 and 1945, in amounts as follows:

Year                                     Deficiency    Addition

1944 ---------------------------------   $13,352.29   $6,676.15
1945 ---------------------------------    19,086.90    9,543.45
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