Laganas v. Commissioner

Christos Laganas v. Commissioner. Christos Laganas and Arhontoula Laganas, Husband and Wife v. Commissioner.

Laganas v. Commissioner

Docket Nos. 57304, 57305.

United States Tax Court

T.C. Memo 1959-159; 1959 Tax Ct. Memo LEXIS 89; 18 T.C.M. (CCH) 689; T.C.M. (RIA) 59159;

August 14, 1959

Timothy J. Driscoll, Esq., and George C. Eliades, Esq., for the petitioners. Frank V. Moran, Jr., Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: In these consolidated proceedings respondent determined deficiencies in income tax as follows:

Petitioner

Year

Deficiency

Christos Laganas

194…