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KAUFMANN v. COMMISSIONER

Docket Nos. 43289, 43346.

13 T.C.M. 348 (1954)

Harry Kaufmann and Martha Kaufmann v. Commissioner.

United States Tax Court.

Entered April 5, 1954.

Attorney(s) appearing for the Case

Ralph U. Heminger, Esq., and Duane P. Benson, Esq., for the petitioners. Merl B. Peek, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined deficiencies in income tax and penalties as follows:

                                Fraud    Delinquency
  Year            Deficiency    Penalty    Penalty

  1945.........    $2,470.16    $1,235.08    .......
  1946.........     4,203.87     2,101.94    .......
  1947.........     6,844.40     3,422.20    .......
  1948.........       937.88       468.94  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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