CASCIANI v. COMMISSIONER

Docket No. 4823-63.

26 T.C.M. 997 (1967)

T.C. Memo. 1967-203

Max R. Casciani and Mildred M. Casciani v. Commissioner.

United States Tax Court.

Filed October 16, 1967.


Attorney(s) appearing for the Case

L. Robert Leisner, Rand Bldg., Buffalo, N. Y., for the petitioners. Paul H. Frankel and Richard J. Grassgreen, for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

For the years 1950 through 1955, the respondent determined income tax deficiencies, and additions to the taxes and the deficiencies under sections 293(b), 294 (d)(1)(A), and 294(d)(2) of the 1939 Code, and section 6653(b) of the 1954 Code, as follows:

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                              Sec. 293(b)      Section       Section...

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