Markovits v. Commissioner

Michael Markovits, et al. 1 v. Commissioner.

Markovits v. Commissioner

Docket Nos. 28885, 28886, 29112, 29113, 29737, 29738, 30191, 30195, 30563, 30564.

United States Tax Court

1952 Tax Ct. Memo LEXIS 126; 11 T.C.M. (CCH) 823; T.C.M. (RIA) 52245;

July 31, 1952

Clyde C. Sherwood, Esq., 703 Market St., San Francisco, Calif., for the petitioners. R. G. Harless, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: The respondent has determined deficiencies in income tax and negligence penalties as follows:

Docket

5% Penalty

Petitioner

No.

Year

Deficiency

Sec. 293 (a)

Michael…