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HARTLEY v. COMMISSIONER

Docket No. 47967.

23 T.C. 353 (1954)

HARRY HARTLEY AND CAREY HARTLEY, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 24, 1954.

Attorney(s) appearing for the Case

R. F. Roberts, Esq., for the petitioners.

W. B. Riley, Esq., for the respondent.

The Commissioner has determined deficiencies in petitioners' income taxes and asserted penalties, as follows:

                                                  Estimated tax penalties
Year                             Deficiency   [Sec. 294 (d) (1) (A), (d) (2)]

1949 -------------------------   $14,090.88              $2,328.95
1950 -------------------------    39,750.00               3,012.54...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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