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SEVER v. COMMISSIONER

Docket No. 43754.

13 T.C.M. 532 (1954)

T. C. Memo. 1954-63

Earl F. and Gertrude Sever, Sr. v. Commissioner.

United States Tax Court.

Filed June 14, 1954.

Attorney(s) appearing for the Case

Charles W. Slicer, Esq., 620 Gas & Electric Building, Dayton, Ohio, for the petitioners. C. R. Hembree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the years 1944-1947, and fraud and delinquency penalties as follows:

  Year        Deficiency   Sec. 293(b)   Sec. 291(a)

  1944.....   $12,168.21    $6,564.74    $3,282.37
  1945.....     1,884.96       842.48       471.24
  1946.....    11,675.12     5,837.56     2,918.78
  1947.....    12,253.68     6,126.84     1,838.05...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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