SEMKE v. COMMISSIONER

Docket No. 23544.

10 T.C.M. 123 (1951)

Herman Semke, v. Commissioner.

United States Tax Court.

Entered January 31, 1951.


Attorney(s) appearing for the Case

Lawrence Braunstein, Esq., for the petitioner. William F. Evans, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding arises from respondent's determination of deficiencies in income tax for the years 1942, 1943, 1945 and 1946 of $389.10, $2,098.63, $139 and $7,555.90, respectively, and 50 per cent fraud penalties for the same years of $194.55, $1,049.32, $69.50 and $3,777.95, respectively. By amended answer, respondent asserts an increased deficiency for 1946. Respondent has conceded that certain adjustments...

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