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EWING v. COMMISSIONER

Docket No. 38152.

12 T.C.M. 1299 (1953)

Jefferson T. Ewing, Sr. v. Commissioner.

United States Tax Court.

Entered November 12, 1953.

Attorney(s) appearing for the Case

Stephen E. Hamilton, Jr., Esq., for the petitioner. John D. Armstrong, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined that the petitioner is liable for the following income tax deficiencies and penalties:

                                    50%          25%
                                   Fraud     Delinquency
  Year            Deficiency      Penalty      Penalty

  1940 .......    $   44.65     $   22.33     $   11.16
  1941 .......       472.55        236.28        118.14
  1942 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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