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SMITH v. COMMISSIONER

Docket Nos. 47693, 47694.

14 T.C.M. 1240 (1955)

T.C. Memo. 1955-317

Martha Smith v. Commissioner. William E. Smith v. Commissioner.

United States Tax Court.

Filed November 30, 1955.

Attorney(s) appearing for the Case

Russel C. Jones, Esq., 624 East 23rd Street, Owensboro, Ky., for the petitioners. John L. Carey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax and penalties against each of the petitioners as follows:

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

  1944 .......    $ 704.02        $352.01    $176.00
  1945 .......       84.00          42.00      21.00
  1947 .......      576.84         288.42     144.21
  1948 ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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