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BOUR v. COMMISSIONER

Docket No. 35641.

23 T.C. 237 (1954)

ELSIE S. BOUR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 17, 1954.

Attorney(s) appearing for the Case

Morris Fedder, Esq., for the petitioner.

George C. Lea, Esq., for the respondent.

OPINION.

RICE, Judge:

This proceeding involves deficiencies in income tax and penalties for fraud determined against Elsie S. Bour as follows:

Year                                         Deficiency   50 per cent penalty

1941 -------------------------------------   $20,262.46            $10,111.00
1942 -------------------------------------    26,205.36             12,422...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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