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MOORE v. COMMISSIONER

Docket No. 39192.

12 T.C.M. 893 (1953)

Dempscie Lee Moore v. Commissioner.

United States Tax Court.

Entered August 10, 1953.

Attorney(s) appearing for the Case

Walter L. Mims, Esq., and Robert Gwin, Esq., 206 Massey Building, Birmingham, Ala., for the petitioner. D. Louis Bergeron, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies and penalties in income tax against the petitioner as follows:

----------------------------------------------------------------
                                                        Sec.
                            Sec. 293(b)            294(d)(1)(A)
  Year         Deficiency     Penalty     Penalty      Penalty

  1946 .....    $ 936.86     $ 468.43     $ 234.21    $ 93...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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