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HARRIS v. COMMISSIONER

Docket Nos. 72534, 72535.

23 T.C.M. 108 (1964)

T.C. Memo. 1964-21

Lilly Harris v. Commissioner. Herman L. and Lilly Harris (Husband and Wife) v. Commissioner.

United States Tax Court.

Filed January 30, 1964.

Attorney(s) appearing for the Case

Lilly Harris, pro se, 37-27 Ninety-First St., Jackson Heights, N. Y. Stephen M. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

On January 29, 1958 respondent issued his notice of deficiency wherein he determined an income tax liability against Lilly Harris for the year 1949 in the amount of $12,341.35 with additions thereto under various provisions of the Internal Revenue Code of 1939,1 as follows: $6,170.68 under section 293(b) for fraud; $3,085.34 under section 291 for failure to file a timely...

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