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BECKLEY v. COMMISSIONER

Docket Nos. 42230, 42232.

12 T.C.M. 1389 (1953)

Walter M. Beckley v. Commissioner. American Welding & Tank Company v. Commissioner.

United States Tax Court.

Entered December 8, 1953.

Attorney(s) appearing for the Case

Julian H. Lifsey, Jr., Esq., Room 513, First National Bank Building, Tampa, Fla., for the petitioners. D. Z. Cauble, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined the following deficiencies in the income tax of the petitioner, Walter M. Beckley:

                                      50% Fraud
  Year             Deficiency          Penalty

  1942 ..........    $618.54           $309.27
  1943 ..........     761.36            559.92
  1944 ..........     194.00             97.00
  1945 ..........   3,399.71        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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