DELANEY v. COMMISSIONER

Docket No. 51430.

17 T.C.M. 932 (1958)

T.C. Memo. 1958-185

Harold Edwin Delaney v. Commissioner.

United States Tax Court.

Filed October 20, 1958.


Attorney(s) appearing for the Case

Mr. Sidney Gelfand, and Bernard Weiss, Esq., 136 E. 57th Street, New York, N. Y., for the petitioner. Scott A. Dahlquist, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

For the year 1946 respondent determined deficiencies in income tax of $178,763.69 and in additions to tax under sections 293(b), 294(d)(1)(A), and 294(d)(2), I. R. C. 1939, of $89,381.85, $18,258.08 and $10,924.84, respectively. Respondent has made a jeopardy assessment.

The issues to be decided are: (1) Whether assessment of the deficiencies is barred by the statute of limitations and if not...

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