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CALAMARAS v. COMMISSIONER

Docket Nos. 68147, 83134, 83135.

19 T.C.M. 1045 (1960)

T.C. Memo. 1960-201

John Calamaras and Despo Calamaras v. Commissioner. John Calamaras and Despo Calamaras v. Commissioner. Blue Sea Restaurant Corp. v. Commissioner.

United States Tax Court.

Filed September 28, 1960.

Attorney(s) appearing for the Case

Leonard Bailin, Esq. 130 West Forty-Second Street, New York, N. Y., for the petitioners. Jules W. Breslow, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

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

----------------------------------------------------------------------------------------------------
                                  John and Despo Calamaras
                                                                          Additions to Tax
                                    Additions to Tax, I. R. C. 1939         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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