LIPSCHER v. COMMISSIONER

Docket Nos. 65795, 65796.

19 T.C.M. 318 (1960)

T.C. Memo. 1960-60

Maurice W. Lipscher v. Commissioner. Irwin I. Kretzer and Rose Kretzer v. Commissioner.

United States Tax Court.

Filed March 31, 1960.


Attorney(s) appearing for the Case

Maurice W. Lipscher, pro se, 1530 Fifth Avenue, Youngstown, Ohio, and for Irwin I. and Rose Kretzer. John P. Graham, Esq., and Frank W. Hardy, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined the following deficiencies in income tax and additions to tax for substantial underestimation of estimated tax:

  -----------------------------------------------------------------------------------
                                                                  Additions to Tax
                                                                   Sec. 294(d)(2)
       Petitioners       ...

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