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WILSON v. COMMISSIONER

Docket No. 42.

7 T.C. 395 (1946)

MAITLAND A. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 29, 1946.

Attorney(s) appearing for the Case

William Wallace Booth, Esq., for the petitioner.

J. Harrison Miller, Esq., for the respondent.

OPINION.

LEECH, Judge:

The above entitled proceeding involves deficiencies in income tax, and fraud penalties, as follows:

----------------------------------------------------------------
                Year                    | Deficiency  |  Penalty
----------------------------------------|-------------|---------
1936 ---------------------------------- |     $722.42 |  $665.77
1937 -----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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