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WHITEFIELD v. COMMISSIONER

Docket No. 19068.

12 T.C.M. 1329 (1953)

Raymond S. Whitfield v. Commissioner.

United States Tax Court.

Entered November 27, 1953.

Attorney(s) appearing for the Case

Moise S. Steeg, Jr., Esq., for the petitioner. M. Clifton Maxwell, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent has determined deficiencies and penalties against petitioner, Raymond S. Whitfield, as follows:

                                                 Fraud    Negligence  Sec. 294(d)(2)
  Year      Tax                   Deficiency    Penalty     Penalty       Penalty

  1944    Income .............    $4,694.78    $2,347.39    $234.74        $278.63
  1945    Income .............     1,807.25       903...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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