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HERSHENSON v. COMMISSIONER

Docket No. 81045.

21 T.C.M. 1204 (1962)

T.C. Memo. 1962-228

Abraham S. Hershenson v. Commissioner.

United States Tax Court.

Filed September 26, 1962.

Attorney(s) appearing for the Case

Boris Kostelanetz, Esq., and Jules Ritholz, Esq., for the petitioner. Joseph M. Touhill, Esq., and Theodore E. Davis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

This proceeding involves deficiencies in income tax and additions to tax determined against petitioner as follows:

                                    Additions
                               to Tax, I. R. C. 1939

   Fiscal                        Sec.          Sec.
 year ended     Deficiency      293(b)       294(d)(2)

July 31, 1946..$165,844.40    $82,922.20    $ 9,955.42
July 31...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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