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ESTATE OF ARBOGAST v. COMMISSIONER

Docket No. 11950.

7 T.C.M. 211 (1948)

Estate of Fred Arbogast, Deceased, Nellie E. Arbogast, Executrix v. Commissioner.

United States Tax Court.

Entered April 6, 1948.

Attorney(s) appearing for the Case

Donald Gottwald, Esq., 1101 First Central Tower, Akron, Ohio, and O. H. Chmillon, Esq., 920 Southern Bldg., Washington, D. C., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income taxes and penalties as follows:

      Year Ended                  Deficiency  50% Penalty  5% Penalty

  September 30, 1941............  $ 6,440.38   ..........    $322.02
  September 30, 1942............   47,777.10   $23,888.55    .......
  September 30, 1943............   25,663.52    12,831.76    .......

The questions presented are: (1) was...

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