SCLAFANI v. COMMISSIONER

Docket Nos. 39863, 39864, 42708, 43336, 48972, 48973, 54482, 54483, 65418, 88031, 88034, 92196-92200.

22 T.C.M. 1526 (1963)

T.C. Memo. 1963-298

James V. Sclafani and Flora F. Sclafani, et al. v. Commissioner.

United States Tax Court.

Filed October 31, 1963.


Attorney(s) appearing for the Case

Albert I. Schmalholz, 50 Broadway, New York, New York, for the petitioners.2 Joseph Touhill, Stephen M. Miller, and John J. O'Toole, for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

These consolidated proceedings involve income tax deficiencies and additions to tax for fraud, failure to file declarations of estimated tax, and substantial underestimation of estimated tax for the calendar years 1945 through 1949, and income tax deficiencies and additions to tax for negligence or intentional disregard of rules and regulations for the calendar years 1955 and 1956. The deficiencies and...

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