BOONE v. COMMISSIONER

Docket Nos. 14211, 18100, 18110, 18111.

8 T.C.M. 135 (1949)

Virgil H. and Mary Boone v. Commissioner. Virgil H. and Mary Boone v. Commissioner. Mary Boone v. Commissioner. Virgil H. Boone v. Commissioner.

United States Tax Court.

Entered January 31, 1949.


Attorney(s) appearing for the Case

Preston D. Orem, Esq., for the petitioners. R. E. Maiden, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These proceedings which have been consolidated for hearing and disposition involve deficiencies in income and victory tax and five per cent negligence penalties in the following amounts for the years 1943, 1944, and 1945:

  Year        Petitioner                     Income and Victory Tax      Penalty

  1943    Virgil & Mary Boone..............  $323.02                      $16.15
  1944    Mary Boone ...

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