Belaieff v. Commissioner

Olga de Belaieff v. Commissioner.

Belaieff v. Commissioner

Docket No. 43549.

United States Tax Court

T.C. Memo 1956-273; 1956 Tax Ct. Memo LEXIS 18; 15 T.C.M. (CCH) 1426; T.C.M. (RIA) 56273;

December 12, 1956

C. L. McKaig, Esq., for the petitioner. Henry C. Stockell, Jr., Esq., for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: The respondent determined deficiencies in income tax against the petitioner for the years 1944 through 1949, and additions to tax for failure to file returns for the years 1944 through 1948, as follows:

Addition

Year

Deficiency

to Tax

1944

$ 684.00

$171.0…