WHITTAKER v. COMMISSIONER

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in income tax and 5 per cent negligence penalties as follows:

  Year    Deficiency    5% Penalty

  1944 .............    $2,906.48    $145.32
  1945 .............    2,872.41    143.62

However, at the hearing, respondent conceded that the deficiency and penalty for 1944 should be reduced to:

  Deficiency    5% Penalty

  $2...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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