D'Alise v. Commissioner

Vincenzo D'Alise, Petitioner, v. Commissioner of Internal Revenue, Respondent. Vincenzo and Teresa D'Alise, Petitioners, v. Commissioner of Internal Revenue, Respondent

D'Alise v. Commissioner

Docket Nos. 44419, 44474

United States Tax Court

21 T.C. 511; 1954 U.S. Tax Ct. LEXIS 311;

January 22, 1954, Promulgated

Decisions will be entered for the petitioners.

Fraud. -- Proof woefully inadequate.

Vincenzo D'Alise, pro se.

Paul J. Henry, Esq., for the respondent.

Murdock, Judge.

MURDOCK

The Commissioner determined deficiencies in income tax and additions for fraud under section 293 (b) as follows:

Fraud

Year

De…