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PRIMM v. COMMISSIONER

Docket No. 107802.

4 T.C.M. 271 (1945)

M. W. Primm and Gertrude N. Primm, Husband and Wife v. Commissioner.

United States Tax Court.

Entered February 28, 1945.

Attorney(s) appearing for the Case

Thomas E. Elcock, Esq., and H. C. Castor, Esq., 503 Schweiter Bldg., Wichita, Kan., for the petitioners. W. Frank Gibbs, Esq., and James J. Waters, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

Petitioners contest income tax deficiencies and a 50 percent fraud penalty thereon asserted against them for the years 1936 and 1937. The amounts in issue are as follows:

  Year                    Deficiency   50% Penalty

  1936 ..............      $  479.98    $  239.99
  1937 ..............       4,148.29     2,074.15
                          __________    _________
            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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