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HURLEY v. COMMISSIONER

Docket No. 6747.

6 T.C.M. 128 (1947)

J. E. Hurley v. Commissioner.

United States Tax Court.

Entered February 11, 1947.

Attorney(s) appearing for the Case

W. W. Findley, C. P. A., Little Rock, Ark., for the petitioner. Stanley B. Anderson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TYSON, Judge:

The respondent determined deficiencies in petitioner's income taxes in the amounts of $4,325.68 and $1,779.86 for the calendar years 1940 and 1941, respectively, and, also determined a five per cent penalty in the amount of $88.99 for the year 1941, because petitioner's return for that year was not filed within the time prescribed by law.

The sole...

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