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RABENOLD v. COMMISSIONER

Docket Nos. 7873, 7874.

6 T.C.M. 1001 (1947)

Ellwood M. Rabenold and Elizabeth E. Rabenold v. Commissioner. Ellwood M. Rabenold v. Commissioner.

United States Tax Court.

Entered August 26, 1947.

Attorney(s) appearing for the Case

Ellwood M. Rabenold, pro se. William F. Evans, Esq., for the respondent.

Findings of Fact and Memorandum Opinion

LEMIRE, Judge:

These proceedings have been consolidated for hearing. Deficiencies in income tax and fraud penalties of 50 per cent were asserted by the Commissioner as follows:

                       Year    Deficiency    Penalty

  Docket No. 7873..    1933    $ 3,837.90    $3,708.25
                       1934        827.59       551.45
  Docket No...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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