Corinblit v. Commissioner

Alex Corinblit v. Commissioner.

Corinblit v. Commissioner

Docket No. 43830.

United States Tax Court

T.C. Memo 1955-148; 1955 Tax Ct. Memo LEXIS 193; 14 T.C.M. (CCH) 545; T.C.M. (RIA) 55148;

June 13, 1955

Donald P. Chehock, Esq., for the respondent.

TURNER

Memorandum Opinion

TURNER, Judge: The respondent determined deficiencies in income tax, 25 per cent additions thereto, under section 291(a), and 50 per cent additions, under section 293(b) of the Internal Revenue Code of 1939, against the petitioner for the years 1944 through 1949, inclusive.

Upon call of the proceeding for trial at Los Angeles,…