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ESTATE OF RAU v. COMMISSIONER

Docket No. 61480.

18 T.C.M. 526 (1959)

T.C. Memo. 1959-117

Estate of Walter F. Rau, Sr., Deceased, Raymond J. Shorb, Administrator with the Will Annexed v. Commissioner.

United States Tax Court.

Filed June 8, 1959.

Attorney(s) appearing for the Case

Ellsworth T. Simpson, Esq., 1000 Vermont Avenue, N. W., Washington, D. C., for the petitioner. J. Earl Gardner, Esq., and John Schessler, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in tax and additions to tax for fraud, as follows:

                                                   Additions to
           Kind                                  Tax. Sec. 293(b),
  Year    of Tax                   Deficiency      I. R. C. 1939
  1942    Income ..............    $ 6,230.87       $ 3,115.44
  1943    Income and
             Victory ..........     37,390...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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