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N. P. E. F. CORPORATION v. COMMISSIONER

Docket No. 6883.

5 T.C.M. 313 (1946)

N. P. E. F. Corporation v. Commissioner.

United States Tax Court.

Entered April 29, 1946.

Attorney(s) appearing for the Case

Jacob I. Charney, Esq., 420 Lexington Ave., New York 17, N. Y., for the petitioner. Thomas R. Charshee, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax and penalties for the fiscal years ended October 31, 1940, and October 31, 1941, in the following amounts, all of which are in issue:

                             Deficiency    Penalty

  1940 ...................    $ 78.65      $19.66
  1941 ...................      60.91       15.23
                              _______      ______
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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