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BROWN v. COMMISSIONER

Docket No. 50681.

15 T.C.M. 99 (1956)

T.C. Memo. 1956-19

Anna Brown v. Commissioner.

United States Tax Court.

Filed January 24, 1956.

Attorney(s) appearing for the Case

Lee S. Jones, Esq., Kentucky Home Life Building, Louisville, Ky., for the petitioner.

Elmer E. Lyon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioner's income tax and penalties for the years and in the amounts as follows:

  Year          Deficiency    50%          25%
                            Penalty      Penalty

  1941......    $ 141.96    $ 70.98      $ 35.49
  1942......      317.90     158.95        79.48
  1943......    $ 587.96    $268.98      $134.49
  1944......      457.24     228.62       114...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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