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LEDBETTER v. COMMISSIONER

Docket No. 8143.

12 T.C.M. 354 (1953)

J. D. Ledbetter v. Commissioner.

United States Tax Court.

March 31, 1953.

Attorney(s) appearing for the Case

James B. Estes, Jr., Esq., for the petitioner. Thomas C. Cravens, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies and penalties for the taxable years 1942 and 1943 as follows:

-----------------------------------------------------------------------------------
                                                       50%         10%        6%
  Year                   Tax           Deficiency    Penalty    Penalty    Penalty
-------------------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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