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HALL v. COMMISSIONER

Docket Nos. 40203, 40204.

12 T.C.M. 1067 (1953)

Leonard Cephus Hall and Verna G. Hall v. Commissioner. Emma Jane Hall, Surviving Wife of Clayton J. Hall v. Commissioner.

United States Tax Court.

Entered September 22, 1953.

Attorney(s) appearing for the Case

W. R. Bentley, Esq., 616 Peters Building, Atlanta, Ga., for the petitioners. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax and penalties as follows:

                   Year   Deficiency   Penalty
                  |1948   $2,044.80    $102.24
Docket No. 40203:< 1949    5,160.78     258.04
                  |1950    5,488.86     319.44
                  |1948   $  451.04    $ 22.55
Docket No. 40204:< 1949      574.48      28.72
                  |1950    1...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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