RUDOLPH v. COMMISSIONER

Docket No. 67935.

18 T.C.M. 1113 (1959)

T.C. Memo. 1959-230

Harry E. Rudolph, aka Babe McCoy v. Commissioner.

United States Tax Court.

Filed December 9, 1959.


Attorney(s) appearing for the Case

Joseph Sternbach, C. P. A., 610 South Broadway, Los Angeles, Calif., for the petitioner. Alfred L. Margolis, Esq., and Donald P. Chehock, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax of petitioner for the year 1953 in the amount of $5,902.10 and an addition to tax in the amount of $303.03 pursuant to the provisions of Section 293(a), Internal Revenue Code of 1939.

The issues are:

1. Did the respondent err in determining that petitioner had unreported income in the amount of $10,004.56 in the year 1953?

2. Did the respondent err...

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