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CUTCLIFFE v. COMMISSIONER

Docket No. 260.

5 T.C.M. 673 (1946)

Walter J. Cutcliffe v. Commissioner.

United States Tax Court.

Entered July 31, 1946.

Attorney(s) appearing for the Case

John L. Westmoreland, Esq., 815 William Oliver Bldg., Atlanta, Ga., for the petitioner. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies and 50 percent fraud penalties against petitioner as follows:

  Years           Deficiency   Penalty

  1933 ...........$ 5,544.82  $ 2,772.41
  1934 ...........  4,289.69    2,144.85
  1935 ...........  8,363.48    4,181.74
  1936 ........... 10,632.77    5,316.38
  1937 ...........  5,748.69    2,874.35
                  __________  __________
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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