DAVIS v. COMMISSIONER

Docket No. 19066.

8 T.C.M. 881 (1949)

Mark J. Davis and Winnie B. Davis v. Commissioner.

United States Tax Court.

Entered September 20, 1949.


Attorney(s) appearing for the Case

P. J. Coffey, Esq., Northwestern Bank Bldg., Casper, Wyo., and Harold N. Rogers, Esq., for the petitioners. Thomas A. Steele, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income and victory taxes and penalties of Mark J. Davis and Winnie B. Davis, for the years 1941, 1942, 1943 and 1944, as follows:

                                                  50%
  Year          Kind of Tax      Deficiency     Penalty

  1941    Income ............... $ 4,480.31    $2,240.16
  1942    Income ...............   3,353.56     1,676.78
  1943    Income...

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