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HERRING v. COMMISSIONER

Docket No. 35636.

12 T.C.M. 248 (1953)

Etheldred Herring v. Commissioner.

United States Tax Court.

March 12, 1953.

Attorney(s) appearing for the Case

Claude C. Pierce, Esq., for the petitioner. James R. Harper, Jr., Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined the following deficiencies and penalties in petitioner's income tax.

  Year                 Deficiency    50% Penalty

  1945 ............... $10,838.58     $5,419.29
  1946 ...............   2,268.95      1,134.48
  1947 ...............   3,496.25      1,748.13
  1948 ...............   3,573.75      1,786.88
  1949 ...............   2,934.51      1,467.26

In his...

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