COWDEN v. COMMISSIONER

Docket Nos. 23246, 23247.

9 T.C.M. 1148 (1950)

R. B. Cowden v. Commissioner. Barbara Faye Cowden v. Commissioner.

United States Tax Court.

Entered December 8, 1950.


Attorney(s) appearing for the Case

Harry C. Weeks, Esq., 909-913 Sinclair Bldg., Fort Worth 2, Tex.; and Frank B Appleman, Esq., for the petitioners. John W. Alexander, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These proceedings, consolidated for hearing and opinion, involve income tax deficiencies and penalties for 1946 and 1947, as follows:

                                           Negligence
                       Year    Deficiency    Penalty

  Docket No. 23246..    1946    $10,088.80    $504.44
                        1947     24,725.75    .......
  Docket No. 23247      1946     10,136.30     506.82
   ...

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