PRIZEP v. COMMISSIONER

Docket Nos. 51189, 51193.

18 T.C.M. 274 (1959)

T.C. Memo. 1959-56

William Prizep v. Commissioner. William Prizep and Lenore Prizep v. Commissioner.

United States Tax Court.

Filed March 27, 1959.


Attorney(s) appearing for the Case

Emile Z. Berman, Esq., and Samuel Becker, Esq., for the petitioners. John J. Madden, Esq., and Herbert Rothenberg, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent has determined deficiencies in income tax and additions thereto for fraud under section 293(b), Internal Revenue Code of 1939,1 as follows:

                               Additions to Tax
  Year            Income Tax     Sec. 293(b)

    Docket No. 51189—William Prizep

  1942 ........   $  5,072.84    $  2,536.42
  1943 ........    110,480.31      55,215...

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