Weiss v. Commissioner
Opinion
Memorandum Opinion and Decision
STERNHAGEN, Judge: This proceeding duly came on for trial before the Court, Division No. 10, at the court room in New York, N. Y., on January 12, 1943. No one appeared for petitioner, and Harold D. Thomas, Esq., appeared for respondent.
Respondent had determined income tax deficiencies, fraud penalties, and delinquency penalties as follows:
| Income Tax | 50% | 25% | |
| Year | Deficiency | Penalty | Penalty |
| 1933 | $ 30.00 | $ 15.00 | $ 7.50 |
| 1934 | 134.00 | 67.00 | 33.50 |
| 1935 | 134.00 | 67.00 | 33.50 |
| 1936 | 102.80 | 51.40 | 25.70 |
| 1937 | 13,890.40 | 6,945.20 | 3,472.60 |
| 1938 | 40.40 | 20.20 | 10.10 |
| 1939 | 40.40 | 20.20 | 10.10 |
The Court finds the facts to be as stated in the answer and, by reference, in the deficiency notice, and, upon such*501 facts, holds that respondent is, as matter of law, entitled to judgment for the deficiencies and additional amounts. It is therefore
DECIDED: That there are deficiencies and additional amounts in petitioner's income tax as follows:
| Income Tax | 50% | 25% | |
| Year | Deficiency | Penalty | Penalty |
| 1933 | $ 30.00 | $ 15.00 | $ 7.50 |
| 1934 | 134.00 | 67.00 | 33.50 |
| 1935 | 134.00 | 67.00 | 33.50 |
| 1936 | 102.80 | 51.40 | 25.70 |
| 1937 | 13,890.40 | 6,945.20 | 3,472.60 |
| 1938 | 40.40 | 20.20 | 10.10 |
| 1939 | 40.40 | 20.20 | 10.10 |
| $14,372.00 | $7,186.00 | $3,593.00 |
Case-law data current through December 31, 2025. Source: CourtListener bulk data.