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DOWNER v. COMMISSIONER

Docket No. 4467.

4 T.C.M. 358 (1945)

Lewis E. Downer v. Commissioner.

United States Tax Court.

Entered April 3, 1945.

Attorney(s) appearing for the Case

Carroll Walker, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

The Commissioner determined deficiencies and penalties in respect to the income tax liability of the petitioner for the years and in the amounts as follows:

                           Delinquency   Fraud
                             Penalty    Penalty
Year               Tax         25%        50%

1937........... $2,085.11    $ 521.28   $1,042.56
1938...........  3,979.95      994.99    1,989.98
    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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