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WOODHAM v. COMMISSIONER

Docket No. 53393.

14 T.C.M. 1246 (1955)

T.C. Memo. 1955-319

A. R. Woodham and Rosalie Woodham, Husband and Wife v. Commissioner.

United States Tax Court.

Filed November 30, 1955.

Attorney(s) appearing for the Case

Hugh R. Dowling, Esq., Barnett Bank Building, Jacksonville, Fla., Abner Riley Powell, Jr., Esq., and Charles L. Rowe, Esq., for the petitioners. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax and penalties under section 293(b) of the 1939 Code determined by the respondent as follows:

                                                 Sec. 293(b)
      Year Ended             Deficiency            Penalty

  December 31, 1946 .....    $12,681.06          $ 6,340.53
  December 31, 1947 .....      9,706.09            4,853.05
  December 31, 1948 .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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