Kronstadt v. Commissioner

Aaron D. Kronstadt v. Commissioner.

Kronstadt v. Commissioner

Docket No. 37581.

United States Tax Court

T.C. Memo 1954-32; 1954 Tax Ct. Memo LEXIS 214; 13 T.C.M. (CCH) 441; T.C.M. (RIA) 54137;

May 10, 1954, Filed

Walter H. Maloney, Esq., and Herbert G. Feinson, Esq., 160 Broadway, New York, N. Y., for the petitioner. Paul E. Waring, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: Respondent determined deficiencies in petitioner's income tax and penalties thereon as follows:

Year

Deficiency

Penalty

1943

$ 8,164.63

$4,082.32

1944

9,312.16

4,656.08

1945

17,989.21

8,994.61

1946