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MINCHEW v. COMMISSIONER

Docket Nos. 35967, 35968.

12 T.C.M. 1107 (1953)

Benjamin H. Minchew v. Commissioner. Benjamin H. and Juanita B. Minchew v. Commissioner.

United States Tax Court.

Entered September 30, 1953.

Attorney(s) appearing for the Case

James B. Estes, Jr., Esq., 405 Bunn Building, Waycross, Ga., for the petitioners. James R. Harper, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

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

                                   5%        6%
       Year            Tax       Penalty   Penalty
  1947 ...........  $2,463.58    $123.18   $235.10
  1948 ...........   2,718.56     135.93    196.93
  1949 ...........   3,430.76     171.54    402.62

The issues raised by the pleadings are: (1) did petitioners...

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