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HUMPHREY v. COMMISSIONER

Docket Nos. 4639, 4640, 4641, 4642, 4643, 4644.

5 T.C.M. 21 (1946)

Anne P. Humphrey v. Commissioner. Laura Brown Waggoner, Formerly Laura Humphrey v. Commissioner. Albert Patterson Humphrey Deceased v. Commissioner. Irene Humphrey v. Commissioner. Layton Humphrey v. Commissioner. Joe A. Humphrey v. Commissioner.

United States Tax Court.

Entered January 18, 1946.

Attorney(s) appearing for the Case

R. B. Cannon, Esq., for the petitioners. Homer J. Fisher, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By these proceedings petitioners seek redetermination of deficiencies in income tax, and challenge the determination of penalties, for the respective petitioners for the years and in the amounts as follows:


                                     Year 1940              Year 1941
                               ----------^---------   ----------^-----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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