RUSMAN v. COMMISSIONER

Docket No. 111565.

3 T.C.M. 922 (1944)

Rose Rusman v. Commissioner.

United States Tax Court.

Entered August 31, 1944.


Attorney(s) appearing for the Case

I. Harry Goodley, Esq., for the petitioner. Earl C. Crouter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This proceeding involves income tax deficiencies and penalties as follows:

                                   50 percent
  Year                 Deficiency   penalty

  1934 ..............  $  333.36   $  166.68
  1935 ..............   1,122.03      561.02
  1936 ..............     378.48      189.24
  1937 ..............     915.12      457.56
  1938 ..............     513.04     ...

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