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BRICE v. COMMISSIONER

Docket No. 34694.

14 T.C.M. 938 (1955)

T.C. Memo. 1955-232

E. C. Brice v. Commissioner.

United States Tax Court.

Filed August 19, 1955.

Attorney(s) appearing for the Case

Charles R. Hembree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax and penalties under sections 291(a) and 293(b) of the 1939 Code determined by the respondent as follows:

              Income Tax  Sec. 293(b)  Sec. 291(a)
  Year        Deficiency   Penalty      Penalty

  1941......  $ 1,190.17  $   649.04    ......
  1942......    2,880.57    1,440.29   $763.92
  1943......    3,029.34    2,765.63    ......
  1944......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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