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ESTATE OF GENENWEIN v. COMMISSIONER

Docket No. 38547.

14 T.C.M. 1298 (1955)

T.C. Memo. 1955-331

Estate of Carl Genenwein, Deceased, Anna M. Genenwein, Executrix, and Anna M. Genenwein, Individually v. Commissioner.

United States Tax Court.

Filed December 27, 1955.

Attorney(s) appearing for the Case

Lee S. Jones, Esq., 920 Kentucky Home Life Building, Louisville, Ky., for the petitioners. Charles R. Hembree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax and penalties as follows:

                               25%      50%
  Year           Deficiency  Penalty  Penalty

  1944 ........   $  882.49  $220.63  $  441.25
  1945 ........    3,374.17   843.55   1,687.09
  1947 ........      737.20   184.30     368.60
  1950 ........    4,580.94   ......   2,290.47

The issues are (1) whether the respondent...

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