CLAYTON v. COMMISSIONER

Docket Nos. 13592, 15078.

7 T.C.M. 377 (1948)

Lottie Lobello Clayton v. Commissioner.

United States Tax Court.

Entered June 23, 1948.


Attorney(s) appearing for the Case

William Andress, Jr., Esq., 301-5 Boulevard Bldg., Dallas, Tex., for the petitioner. D. Louis Bergeron, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in taxes, and fraud penalties, as follows:

  Docket No.    Year    Tax    Deficiency    Penalty

  15078    1942    Income ....................    $1,249.51    $ 624.76
  13592    1943    Income and victory ........     8,665.08    4,532.19
  15078    1944    Income ....................    2,645.60    1,322.80

These proceedings were consolidated for hearing...

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