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BERDINE v. COMMISSIONER

Docket No. 39758.

12 T.C.M. 324 (1953)

W. A. Berdine and Joy Berdine v. Commissioner.

United States Tax Court.

March 27, 1953.

Attorney(s) appearing for the Case

Reuben G. Clark, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined the following deficiency in income tax and additions for penalties under sections 293 (b) and 294 (d) (2) of the Code:

                              Penalties
              Tax        Section     Section
  Year     Deficiency     293(b)     294(d)(2)

  1948 ...  $1,288.60    $644.30      $56.83

Findings of Fact

...

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