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BOWMAN v. COMMISSIONER

Docket No. 20619.

17 T.C. 681 (1951)

ROSS BOWMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 11, 1951.

Attorney(s) appearing for the Case

Joe A. Roddy, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.

The respondent has determined deficiencies of $8,145.31 and $8,805.04 in income taxes for the calendar years 1942 and 1943, respectively, together with fraud penalties of 50 per cent for each of the two years and a negligence penalty of 25 per cent for 1943. An issue for each year is whether petitioner understated his taxable income in making his return for such year and, if so, whether such understatement was made with intent to...

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