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McDONALD v. COMMISSIONER

Docket No. 51273.

14 T.C.M. 327 (1955)

T.C. Memo. 1955-96

John J. McDonald v. Commissioner.

United States Tax Court.

Filed April 20, 1955.

Attorney(s) appearing for the Case

William G. Handfield, Esq., for the respondent.

Memorandum Opinion

RAUM, Judge:

This case involves deficiencies in income tax for the years 1946, 1947, and 1949, plus statutory additions as follows:

                                    50%        25%
  Year              Deficiency    Penalty    Penalty

  1946 ...........    $642.89      $321.45    $160.72
  1947 ...........     438.00       219.00    ......
  1949 ...........     406.72       203.36    ......

The Government...

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