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LANGE v. COMMISSIONER

Docket No. 12273.

8 T.C.M. 648 (1949)

F. A. Lange, Jr. v. Commissioner.

United States Tax Court.

Entered June 30, 1949.

Attorney(s) appearing for the Case

James J. Waters, Esq., 906 Commerce Bldg., Kansas City, Mo., for the petitioner. William Schwerdtfeger, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By these proceedings petitioner seeks a redetermination of deficiencies in income tax for 1941, 1942, and 1943. Respondent has determined a 50 per cent fraud penalty for each of those years. Petitioner also claims an overpayment for 1941 and 1943. The amounts involved are as follows:

  Year                   Deficiency    50% Penalty    Overpayment
                          Asserted     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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