Berry v. Comm'r

Marvin Berry v. Commissioner. Elizabeth Jane Berry v. Commissioner.

Berry v. Comm'r

Docket Nos. 39393, 39394.

United States Tax Court

T.C. Memo 1956-208; 1956 Tax Ct. Memo LEXIS 80; 15 T.C.M. (CCH) 1106; T.C.M. (RIA) 56208;

September 19, 1956

A. P. G. Steffes, Esq., for the petitioners. John J. Burke, Esq., for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax and addition to tax for fraud with intent to evade tax as follows:

Marvin Berry

Addition

Year Ended

Deficiency

to Tax

Dec. 31, 1946

$48,669.91

$24,334.95

June 30, 1948

403.01

Elizabeth Jane…