PENN-OHIO STEEL CORPORATION v. COMMISSIONER

Docket Nos. 84058-84060.

23 T.C.M. 719 (1964)

T.C. Memo. 1964-124

Penn-Ohio Steel Corporation, et al. v. Commissioner.

United States Tax Court.

Filed May 5, 1964.


Attorney(s) appearing for the Case

David Brady, 120 Broadway, New York, N. Y., for the petitioners. Ira L. Tilzer, for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined income tax deficiencies for the calendar year 1949, and 50 percent additions thereto for fraud with intent to evade tax under section 293(b), 1939 Code, as follows:

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     Docket
    Numbers         Taxpayer            Deficiency   Sec. 293(b)     Total
--------------------------...

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