Davidoff v. Commissioner

Anna Davidoff, Transferee v. Commissioner. Earl Davidoff, Transferee v. Commissioner.

Davidoff v. Commissioner

Docket Nos. 30368 and 30369.

United States Tax Court

1951 Tax Ct. Memo LEXIS 40; 10 T.C.M. (CCH) 1110; T.C.M. (RIA) 51348;

November 20, 1951

George R. Sherriff, Esq., for the petitioners. John A. Clark, Esq., and Rigmor O. Carlsen, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Petitioners challenge respondent's determination for 1943 of a deficiency of $7,775.20 in income tax and a $3,887.60 fraud penalty against their transferor, Thomas Davidoff, now…