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BLACKWELL v. COMMISSIONER

Docket Nos. 52701, 52702, 53880, 59625-59627.

15 T.C.M. 962 (1956)

T.C. Memo. 1956-184

Marvin T. Blackwell, et al. v. Commissioner.

United States Tax Court.

Filed August 9, 1956.

Attorney(s) appearing for the Case

Fred S. Ball, Jr., Esq., First National Bank Building, Montgomery, Ala., for the petitioners. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BLACK, Judge:

Docket Nos. 53880 and 59627 involve deficiencies in income tax and penalties which the Commissioner has determined against O. K. Loan Company of Troy, Inc. These deficiencies and penalties are as follows:

                                 Sec. 293(b)
                                I. R. C. 1939
  Year Ended       Income Tax      Penalty

   4-30-48 ......  $1,308.27      $  654.14
  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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