SILVER v. COMMISSIONER

Docket Nos. 50943, 50944.

16 T.C.M. 810 (1957)

T.C. Memo. 1957-181

Sam Silver v. Commissioner. Sam Silver and Mary Silver v. Commissioner.

United States Tax Court.

Filed September 25, 1957.


Attorney(s) appearing for the Case

Sydney R. Rubin, Esq., for the petitioners. John J. O'Toole, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

These cases which were consolidated for trial, involve deficiencies in income taxes and additions to tax, determined by the respondent as follows:

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                                                          Additions to Tax
                                     ---------------------------------...

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