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McELHINNEY v. COMMISSIONER

Docket No. 27624.

17 T.C. 7 (1951)

BENJAMIN H. McELHINNEY, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 11, 1951.

Attorney(s) appearing for the Case

Robert Mueller, Esq., for the petitioner.

John P. Higgins, Esq., for the respondent.

The Commissioner has determined deficiencies in petitioner's income taxes and an addition to tax for the calendar years and in the amounts as follows:


                                                 10%
Year                              Deficiency   penalty

1944 --------------------------      $545.86
1945 --------------------------     1,181.26   $116.48
1946 ------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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