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ESTATE OF LAITY v. COMMISSIONER

Docket No. 49146.

14 T.C.M. 675 (1955)

T.C. Memo. 1955-176

Estate of Charles Laity, Deceased, Leta Laity, Executrix, and Leta Laity v. Commissioner.

United States Tax Court.

Filed June 30, 1955.

Attorney(s) appearing for the Case

D. E. Fowler, Esq., Caswell Building, Milwaukee, Wis., for the petitioners. Paul Levin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax of Charles Laity and Leta Laity in each of the years 1947 through 1949 with additions thereto for negligence, as follows:

                                 Additions to Tax
  Year              Deficiency    for Negligence
  1947 .........    $1,485.42        $74.27
  1948 .........       894.18         44.71
  1949 .........       387.32         19.37

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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