Dellevie v. Commissioner

Ralph Dellevie v. Commissioner.

Dellevie v. Commissioner

Docket No. 33870.

United States Tax Court

1952 Tax Ct. Memo LEXIS 31; 11 T.C.M. (CCH) 1136; T.C.M. (RIA) 52334;

November 21, 1952

Walter M. Campbell, Jr., Esq., for the respondent.

OPPER

Memorandum Opinion

OPPER, Judge: Deficiencies and penalties were determined against petitioner as follows:

Deficiency

Year

Income Tax

Penalties

1942

$ 6,555.50

$ 4,916.63

1943

160,375.60

120,281.70

1944

188,618.61

141,463.97

1945

266,694.25

200,020.70

1946

256,339.29

192,254.48

1947

123,179.88

92,384.91

Totals

$1,001,763.13

$751,322.39

At the hearing respondent withdrew his claim of…