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  5. 7 T.C.M. 476 (1948)
 

RATTERMAN v. COMMISSIONER

Docket Nos. 11319, 11913 and 12080.

7 T.C.M. 476 (1948)

L. F. Ratterman and Claribel Ratterman v. Commissioner. L. F. Ratterman v. Commissioner.

United States Tax Court.

Entered July 6, 1948.

Attorney(s) appearing for the Case

L. F. Ratterman, C. P. A., pro se. John O. Durkan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent, in these consolidated proceedings, determined deficiencies in income tax and 50 per cent penalties, as follows:

  Docket No.                       Petitioner              Year  Deficiency   Penalty

  11913      L. F. Ratterman ............................  1937    $ 52.36    $ 26.18
  11319      L. F. Ratterman and Claribel Ratterman .....  1938     742.54     371.27
  11913      L. F. Ratterman...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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