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ROYALS v. COMMISSIONER

Docket No. 46957.

14 T.C.M. 199 (1955)

T.C. Memo. 1955-62

Clyde R. Royals, Sr. v. Commissioner.

United States Tax Court.

Filed March 15, 1955.

Attorney(s) appearing for the Case

Kenneth G. Cumming, Esq., and Richard T. Yates, Esq., for the petitioner. Robert E. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

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

                                                  Section
                                                  293(b)
  Year               Tax          Deficiency      Penalty

  1940 ............ Income       $   380.26     $   190.13
  1941 ............ Income           199...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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