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GUZY v. COMMISSIONER

Docket No. 9773.

8 T.C.M. 681 (1949)

Charles Guzy v. Commissioner.

United States Tax Court.

July 29, 1949.

Attorney(s) appearing for the Case

Lawrence A. Baker, Esq., 730 Fifteenth St., N. W., Washington 5, D. C., for the petitioner. William H. Best, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The respondent determined deficiencies in gift tax against petitioner and asserted penalties for failure to file gift tax returns, as follows:

  Year                        Gift Tax     Penalty

  1938....................    $  585.57   $ 146.39
  1939....................     1,066.51     266.63
  1941....................       459.80     114.95
  1942....................     1,141.60...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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