L'ESPERANCE v. COMMISSIONER

Docket No. 108814.

2 T.C.M. 442 (1943)

E. J. L'Esperance v. Commissioner.

United States Tax Court.

Entered July 9, 1943.


Attorney(s) appearing for the Case

A. Calder Mackay, Esq., and Harry W. Moore, C. P. A., for the petitioner. Eugene Harpole, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of deficiencies in income tax and penalty for the calendar years as follows:

  Year                   Deficiency  25% Penalty

  1936 .................  $ 80.80      .....
  1937 .................   445.46      .....
  1938 .................   160.82     $40.20
  1939 .................    92.51      .....

The petitioner has alleged...

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