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ARCHER v. COMMISSIONER

Docket Nos. 31817, 36574.

13 T.C.M. 159 (1954)

Fred M. Archer and Evie B. Archer v. Commissioner. Fred M. Archer v. Commissioner.

United States Tax Court.

Entered February 18, 1954.

Attorney(s) appearing for the Case

Ewell G. Moore, Jr., Esq., and Edward A. White, Esq., for the petitioners. R. V. Bradbury, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax and penalties asserted against Fred M. Archer for 1942 and 1943 and against Fred M. Archer and his wife, Evie B. Archer, for 1944 and 1945, as follows:

  Docket                             50%         6%
   No.        Year    Deficiency   Penalty     Penalty
  36574  .....1942    $1,773.50   $  886.75    ......
  36574  .....1943    4,689.23 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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