Ramos v. Commissioner

Thelma A. Ramos v. Commissioner.

Ramos v. Commissioner

Docket No. 39551.

United States Tax Court

T.C. Memo 1955-48; 1955 Tax Ct. Memo LEXIS 290; 14 T.C.M. (CCH) 162; T.C.M. (RIA) 55048;

February 28, 1955

Stuart S. Hillman, Esq., for the petitioner. John J. Burke, Esq., for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: Respondent determined a deficiency in income tax and an addition to tax for failure to file a return against petitioner for the calendar year 1943 in the respective amounts of $8,904.80 and $2,226.20. The issues presented are: (1) Whether the return filed…