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BANFORD v. COMMISSIONER

Docket Nos. 35935, 35936.

13 T.C.M. 813 (1954)

T. C. Memo. 1954-131

Ralph O. Banford v. Commissioner. Ralph O. Banford and Robin S. Banford v. Commissioner.

United States Tax Court.

Filed August 19, 1954.

Attorney(s) appearing for the Case

J. A. McIntosh, Esq., for the petitioners. Robert E. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies consisting of additions to income tax for fraud against Ralph Banford for the years 1943 and 1944 of $638.85 and $566.95, and against Ralph and Robin Banford for the years 1945, 1946 and 1947 of $1,194.99, $843.58 and $1,502.03. The record indicates that the examination or audit of petitioners' returns which resulted in the determination of the deficiencies as stated...

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