FINKELSTEIN v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for 1947, 1948, and 1949, and a 25 per cent penalty under section 291(a) of the 1939 Code for 1947, as follows:

  Year                   Deficiency    Sec.291(a)

  1947 ...............    $  112.00     $28.00
  1948 ...............     2,296.32       -0-
  1949 ...............       268.00       -0-
                          _________...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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