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CARMACK v. COMMISSIONER

Docket No. 18484.

8 T.C.M. 582 (1949)

Joseph and Bula R. Carmack v. Commissioner.

United States Tax Court.

Entered June 15, 1949.

Attorney(s) appearing for the Case

Muckleroy McDonnold, Esq., 1420 Transit Tower, San Antonio, Tex., for the petitioners. D. Louis Bergeron, Esq., and Francis S. Gettle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency of $19,482.10 in petitioner's income tax for 1945 and added 5 per cent for their negligence to report all income received. Petitioners admit receipt of unreported poker winnings and some interest, but in an amount substantially less than that determined. They contest imposition of the penalty.

Findings of Fact

Petitioners, husband and wife,...

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