Commissioner of Internal Revenue v. Weisman

HARTIGAN, Circuit Judge.

These petitions for review of two cases in the Tax Court of the United States were on joint motion consolidated and heard by this court as a single case. The cases involve asserted deficiencies in individual income taxes and fraud penalty for the calendar year 1944, and in corporate income, declared value excess profits, and excess profits taxes, together with negligence and fraud penalties, for the fiscal year ended July 31, 1944. The petitioner is the Commissioner of Internal Revenue and the jurisdiction of this Court is invoked under § 1141(a) of the Internal…