Freitag v. Commissioner

Abraham Freitag and Eva Freitag, His Wife v. Commissioner.

Freitag v. Commissioner

Docket No. 9018.

United States Tax Court

1948 Tax Ct. Memo LEXIS 268; 7 T.C.M. (CCH) 26; T.C.M. (RIA) 48005;

January 23, 1948

Martin Schwaeber, Esq., for the petitioners. William F. Evans, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: The Commissioner determined deficiencies in income and victory tax and penalties as follows:

Year

Deficiency

Penalty

1943

$72,508.51

$54,381.39

1944

33,830.42

18,606.73

The deficiencies and penalties were assessed under the provisions of the Internal Revenue…