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LORD v. COMMISSIONER

Docket No. 108889.

2 T.C.M. 875 (1943)

Chase H. Lord v. Commissioner.

United States Tax Court.

Entered October 1, 1943.

Attorney(s) appearing for the Case

William C. Allee, Esq., and Godfrey Hammel, C. P. A., 1248 Free Press Bldg., Detroit, Mich., for the petitioner. Paul A. Sebastian, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves the determination by the respondent of deficiencies in income tax, fraud penalties, and delinquency penalties against petitioner for the taxable years 1933 to 1937, inclusive, in amounts as follows:


                                                 25%
                                  50% Fraud  Delinquency
  Year              Deficiency   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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