LOWY v. COMMISSIONER

Docket No. 11085.

16 T.C.M. 333 (1957)

T.C. Memo. 1957-77

Leo L. Lowy v. Commissioner.

United States Tax Court.

Filed May 15, 1957.


Attorney(s) appearing for the Case

Richard W. Wilson, Esq., for the petitioner. John J. Madden, Esq., and James J. Quinn, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in the petitioner's income tax for the years 1941 and 1942, income and victory taxes for the year 1943, and made additions to the tax as follows:

                                 Addition to Tax
  Year            Deficiency     Section 293(b)

  1941.........   $ 1,909.16         ........
  1942.........    47,808.39       $23,904.19
  1943...

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