PASADENA METHODIST FOUNDATION v. COMMISSIONER

Docket Nos. 109667, 109668.

2 T.C.M. 905 (1943)

Pasadena Methodist Foundation v. Commissioner. Carrie A. Maxwell Trust, Pasadena Methodist Foundation, Trustee v. Commissioner.

United States Tax Court.

Entered October 11, 1943.


Attorney(s) appearing for the Case

Maynard J. Toll, Esq., 433 S. Spring St., Los Angeles, Calif., for the petitioners. Alva C. Baird, Esq., and Earl C. Crouter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined against the petitioner Pasadena Methodist Foundation, deficiencies in income taxes for the years 1939 and 1940 in the respective amounts of $60.20 and $55.69, and penalty in the amount of $15.05 for 1939, for failure to file an income tax return within the period prescribed by law. He has determined against the petitioner, Carrie A. Maxwell Trust, Pasadena Methodist Foundation...

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