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JARVIS v. COMMISSIONER

Docket No. 5126.

5 T.C.M. 459 (1946)

Alexander Jarvis v. Commissioner.

United States Tax Court.

Entered May 28, 1946.

Attorney(s) appearing for the Case

J. N. Welch, Esq., Anthony Brayton, Esq., and Edward J. Keelan, Jr., Esq., 60 State St., Boston, Mass., for the petitioner. J. T. Haslam, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioner's income tax, plus 50 percent fraud penalties, as follows:

    Year                    Deficiency    50% Penalty

  1940 .................    $10,708.07    $ 5,354.04
  1941 .................     23,215.47     11,607.74

The deficiencies for each year are due primarily to the addition to petitioner's net income of one-half of the income of...

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