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ABILENE LIFE INSURANCE COMPANY v. COMMISSIONER

Docket No. 109171.

1 T.C.M. 716 (1943)

Abilene Life Insurance Company v. Commissioner.

United States Tax Court.

Entered February 10, 1943.

Attorney(s) appearing for the Case

Robert Ash, Esq., Munsey Bldg., Washington, D. C., for the petitioner. Donald P. Moyers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding places in issue determinations made by respondent of deficiencies and penalties in the amounts and for the years indicated as follows:

  Year                    Deficiency     Penalty

  1930 .................   $  396.58     $ 99.15
  1934 .................      766.35      191.59
  1935 .................       51.51       12.88
  1936 .................      449.67  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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