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ADAMS v. COMMISSIONER

Docket No. 15264.

7 T.C.M. 965 (1948)

E. J. Adams v. Commissioner.

United States Tax Court.

Entered December 28, 1948.

Attorney(s) appearing for the Case

Richard W. Wilson, Esq., 74 Trinity Place, New York, N. Y., for the petitioner. George J. LeBlanc, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax and 50 per cent fraud penalties determined by the respondent against petitioner for the calendar years 1939 to 1942, inclusive, as follows:

  Year                   Deficiency    Penalty

  1939 ..............    $  456.61    $1,850.72
  1940 ..............       393.93     2,168.66
  1941 ..............     2,021.03     8,036.65
  1942 ..............   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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