Horwitz v. Commissioner
United States Tax Court
During 1944 and 1945, petitioner was engaged in selling textiles at prices above O.P.A. ceilings. Held, petitioner has failed to sustain his burden of proving that respondent erred in determining the amounts of deficiencies for the taxable years. Held, further, that 25 per cent penalties are owing for the taxable years in question for failure to file Federal income tax returns for such years.
1Opinion of the Court
Moe Horwitz v. Commissioner.
Horwitz v. Commissioner
Docket No. 31693.
United States Tax Court
1952 Tax Ct. Memo LEXIS 41; 11 T.C.M. (CCH) 1097; T.C.M. (RIA) 52324;
November 14, 1952
During 1944 and 1945, petitioner was engaged in selling textiles at prices above O.P.A. ceilings. Held, petitioner has failed to sustain his burden of proving that respondent erred in determining the amounts of deficiencies for the taxable years. Held, further, that 25 per cent penalties are owing for the taxable years in question for failure to file Federal income tax returns for such years.
Moe Horwitz, pro se. Clay…
2Cases cited1 opinion
- Duquesne Steel Foundry Co. v. CommissionerUnited States Board of Tax Appeals · 1929