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EVANS v. COMMISSIONER

Docket No. 32655.

12 T.C.M. 1470 (1953)

Booker W. Evans and Katie F. Evans v. Commissioner.

United States Tax Court.

Entered December 31, 1953.

Attorney(s) appearing for the Case

M. Ashley Dickerson, Esq., for the petitioners. D. Louis Bergeron, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has computed petitioners' income for the taxable years 1945 through 1948 pursuant to the so-called "net worth increase" method and has determined the following income tax deficiencies and penalties for those years:

                                    50% Fraud
  Year                 Deficiency    Penalty

  1945 ..............  $1,725.31    $1,317.36
  1946 ..............     832.33       416...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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