Reichert v. Commissioner of Internal Revenue

SCHNACKENBERG, Circuit Judge.

This case is brought to this court by the petition of taxpayer, Manson L. Rei-chert, asking for a review of decisions of the United States Tax Court entered June 18, 1953, and involves income taxes and fraud penalties assessed against him for the years 1943 through 1946. Jurisdiction was conferred on this court by section 1141(a) of the Internal Revenue Code, as amended June 25, 1948, and May 24,1949, 26 U.S.C.A. § 1141(a). By its orders the Tax Court determined deficiencies in income tax payments and fraud penalties amounting to $11,204.15.

Taxpayer became the…