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SCALES v. COMMISSIONER

Docket Nos. 23672, 34297.

18 T.C. 1263 (1952)

JOE W. SCALES AND CORINNE SCALES, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1952.

Attorney(s) appearing for the Case

Cecil Sims, Esq., W. W. Berry, Esq., and James W. Allen, C. P. A., for the petitioners.

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

Respondent determined deficiencies and penalties in the income taxes of petitioners as follows:

------------------------------------------------------------------------------------
             Docket No.                  |   Year ended  |  Deficiency  |  Penalty
-----------------------------------------|---------------|--------------|-----------
23672 ---------------------------------- | Dec. 31, 1943 |  $35,710.10  |  $1,966.00
34297 -------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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