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LIPTON v. COMMISSIONER

Docket No. 1821-71.

33 T.C.M. 1457 (1974)

T.C. Memo. 1974-317

Nathaniel Lipton (and David S. Barnet, Sidney Lansky, George Jacobs, Malcolm Jones, Harvey Mickelson, as Trustees f/b/o Creditors of said Nathaniel Lipton) v. Commissioner.

United States Tax Court.

Filed December 24, 1974.

Attorney(s) appearing for the Case

Willard J. Frank, 888 Purchase St., New Bedford, Mass., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's income taxes and additions to tax for fraud under section 6653 (b), I.R.C. 1954, for the taxable years and in the amounts following:

                              Addition to tax
  Year          Deficiency     sec. 6653(b)

  1963 ........ $127,547.77    $63,903.49
  1964 ........   54,159.53     27,209.37
  1965 ........   94,296.40...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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