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LOWY v. COMMISSIONER

Docket No. 63613.

19 T.C.M. 175 (1960)

T.C. Memo. 1960-32

Leo L. Lowy v. Commissioner.

United States Tax Court.

Filed February 29, 1960.

Attorney(s) appearing for the Case

Maurice V. Seligson, Esq., and Meyer I. Kleinberg, Esq., for the petitioner. John J. Madden, Esq., and Edward N. Delaney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined deficiencies in the petitioner's income tax and additions to tax under section 293(b) of the Internal Revenue Code of 1939 as follows:

                                 Addition
  Year            Deficiency      to Tax

  1944.......    $333,911.49   $166,955.75
  1945.......     203,538.01    101,769.01

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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