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LUX v. COMMISSIONER

Docket No. 40085.

13 T.C.M. 655 (1954)

T. C. Memo. 1954-97

Jack Lux v. Commissioner.

United States Tax Court.

Filed July 13, 1954.

Attorney(s) appearing for the Case

Eugene E. Gilmer, Esq., and Morel Montgomery, Esq., 733 Frank Nelson Building, Birmingham, Ala., for the petitioner. Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income taxes, and asserted penalties, as follows:

                                         50 Per Cent
                                        Fraud Penalty
  Year                    Deficiency  (Section 293(b))

  1946.................   $  575.00     $  287.50
  1947.................    1,724.67        862.33
  1948.................    2,791.54  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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