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LILIANSKI v. COMMISSIONER

Docket No. 60085.

16 T.C.M. 610 (1957)

T.C. Memo. 1957-135

Lies Lilianski and Sarah Lilianski v. Commissioner.

United States Tax Court.

Filed July 29, 1957.

Attorney(s) appearing for the Case

Michael Kaminsky, Esq., and Benjamin Messinger, Esq., for the petitioners. Joseph F. Rogers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax and additions to tax for the year 1953 set out in the statement accompanying the statutory notice, as follows:

                                    Deficiency

  Income Tax ...................    $10,515.96
  Penalty 50% ..................      5,244.48
  Penalty Sec. 294(d)(1)(A) ....      1,041.60
  Penalty 6% ..................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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