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RICE v. COMMISSIONER

Docket No. 21134.

14 T.C. 503 (1950)

CHARLES C. RICE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 30, 1950.

Attorney(s) appearing for the Case

Robert J. Hawkins, Esq., for the petitioner.

Edward M. Woolf, Esq., for the respondent.

For the year 1945 the respondent determined against the petitioner a deficiency of $147.11 in income tax, a 50 per cent addition to tax for fraud, amounting to $517.70, and an addition of $22.07 to tax for the late filing of his return. The only errors alleged by petitioner in his petition are that the respondent erroneously determined (1) the 50 per cent addition for fraud, and (2) the 15 per cent addition for the late filing of the return.

FINDINGS OF FACT.

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