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DIZENZO v. COMMISSIONER

Docket Nos. 72736-72739.

23 T.C.M. 677 (1964)

T.C. Memo. 1964-121

Patsy F. DiZenzo and Anna DiZenzo, et al. v. Commissioner.

United States Tax Court.

Filed April 30, 1964.

Attorney(s) appearing for the Case

Hirsh Freed, 85 Devonshire St., Boston, Mass., and Harold Lavien, for the petitioners. Frederick A. Griffen and Meade Emory, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax and additions to tax as follows:

Docket No. 72738, Patsy F. DiZenzo and Anna DiZenzo

                             Additions under
              Income Tax     Sec.        Sec.
  Year        Deficiency    293(b)     294(d)(2)

  1946 .....  $13,358.72  $ 6,679.36   $  804.16
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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