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LEIGH v. COMMISSIONER

Docket No. 46624.

13 T.C.M. 664 (1954)

T. C. Memo. 1954-99

David Leigh v. Commissioner.

United States Tax Court.

Filed July 14, 1954.

Attorney(s) appearing for the Case

David Leigh, 743 Hancock Street, Brooklyn, N. Y., pro se. Joseph F. Rogers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies in income tax:

                                      25%         50%
                         Income   Delinquency    Fraud
  Year                    Tax       Penalty     Penalty

  1950 .............   $  628.28    $157.07    $314.11
  1951 .............    1,234.50     308.50...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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