Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income and victory tax for the year 1943 in the amount of $1,025.46. The Commissioner has added to the deficiency a 5 per cent penalty in the amount of $51.27, under section 291(a) of the Internal Revenue Code, for failure to file the income tax return within the time prescribed by law. The amount of the penalty is 5 per cent of the amount of the deficiency...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
