MALONE v. COMMISSIONER

Docket Nos. 76350, 76855, 77029.

4 T.C.M. 1133 (1945)

William H. Malone v. Commissioner.

United States Tax Court.

Entered December 17, 1945.


Attorney(s) appearing for the Case

S. J. Konenkamp, Esq., and Oscar W. Harman, Esq., for the petitioner. John D. Kiley, Esq., and Richard L. Greene, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These proceedings involve deficiencies in income tax, together with fraud penalties and interest, determined by the respondent against William H. Malone for the years and in the amounts stated, as follows:

  Year                      Deficiency    Penalty      Interest       Total

  1926 ...................   $28,063.87   $14,031.94   ..........   $42,095.81
  1927 ...................    29,866.30    14,933...

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