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McCOY v. COMMISSIONER

Docket Nos. 2018, 2025.

5 T.C.M. 101 (1946)

H. M. McCoy v. Commissioner. Ike Vaughn v. Commissioner.

United States Tax Court.

Entered February 18, 1946.

Attorney(s) appearing for the Case

William Conway, Esq., for the petitioners. Frank M. Thompson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve the following income tax deficiencies and fraud penalties determined by respondent for the calendar year 1939:

     Taxpayer      Deficiency  50% Penalty    Total

  H. M. McCoy ...   $767.71      $383.85    $1,151.56
  Ike Vaughn ....    788.21       394.10     1,182.31

The two issues presented are: (1) whether the respondent correctly determined in his deficiency...

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