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EDWARDS v. COMMISSIONER

Docket No. 35637.

12 T.C.M. 249 (1953)

John R. Edwards and Celia H. Edwards, Husband and Wife v. Commissioner.

United States Tax Court.

March 12, 1953.

Attorney(s) appearing for the Case

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

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined the following deficiencies and penalties in petitioners' income tax:

  Year               Deficiency    50% Penalty

  1944 ............. $  752.32      $  376.16
  1945 .............  2,721.24       1,360.62
  1946 .............  1,853.34         926.67
  1947 .............  1,791.02         895.51
  1948 .............  1,739.90         869.95
  1949 .............  1,434...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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