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BERG v. COMMISSIONER

Docket No. 41222.

13 T.C.M. 351 (1954)

T. C. Memo. 1954-2

Roy H. Berg and Freda Berg v. Commissioner.

United States Tax Court.

Filed April 8, 1954.

Attorney(s) appearing for the Case

W. R. Mockridge, Esq., Observer Building, DeWitt, Ia., for the petitioners. George E. Van Roekel, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined the following deficiencies in income tax and negligence penalties:

  Year                    Deficiency    Penalty

  1948 ................   $2,103.70    $105.19
  1949 ................      677.30      33.87

Respondent now has stipulated there is no deficiency in tax or negligence penalty for 1948....

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