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ESTATE OF GINSBERG v. COMMISSIONER

Docket Nos. 50034, 50657.

17 T.C.M. 472 (1958)

T.C. Memo. 1958-95

Estate of Charles J. Ginsberg, Deceased, Burton Ginsberg and Harry Steinberg, Co-executors v. Commissioner. Estate of Charles J. Ginsberg, Deceased, Burton Ginsberg and Harry Steinberg, Co-executors, and Annette Ginsberg v. Commissioner.

United States Tax Court.

Filed May 26, 1958.

Attorney(s) appearing for the Case

Arthur B. Cunningham, Esq., Philip T. Weinstein, Esq., and Daniel L. Ginsberg, Esq., for the Estate of Charles J. Ginsberg, Deceased, and Lawrence G. Ropes, Jr., Esq., for Annette Ginsberg. Roger L. Davis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in the income tax of the petitioners and additions to tax under section 293(b) of the Internal Revenue Code of 1939 on account of fraud as follows:

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  Docket No.                 Petitioner                 Year   Deficiency   Addition
                         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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