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NELLIS v. COMMISSIONER

Docket No. 46959.

14 T.C.M. 170 (1955)

T.C. Memo. 1955-50

Raymond E. Nellis v. Commissioner.

United States Tax Court.

Filed February 28, 1955.

Attorney(s) appearing for the Case

Charles W. Slicer, Esq., Gas & Electric Building, Dayton, Ohio, for the petitioner. John C. Calhoun, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined the following deficiencies in income tax and penalties:

                   --------Deficiencies---------

                                 Penalties
  Year           Tax      Sec. 293(a)  Sec. 294(d)

  1949 ......  $5,204.45   $260.22      $855.13
  1950 ......   3,466.55    173.33       557.05

The year 1948 was eliminated...

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