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ASHBY v. COMMISSIONER

Docket No. 82050.

37 T.C. 92 (1961)

PAUL K. ASHBY AND GRETCHEN G. ASHBY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 26, 1961.

Attorney(s) appearing for the Case

Thomas B. Roberts, Esq., for the petitioners.

Donald W. Wolf, Esq., for the respondent.

BRUCE, Judge:

This proceeding involves deficiencies in Federal income tax for the years 1955 and 1956 in the amounts of $125.59 and $133.65, respectively. After certain concessions by petitioners the sole issue remaining is whether the amounts of $382.17 and $653.85, which represent a 4-percent statutory penalty received by petitioner in 1955 and 1956, respectively, upon redemption of certain parcels of real estate purchased...

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