GENTRY v. COMMISSIONER

Docket Nos. 22648, 22649.

10 T.C.M. 134 (1951)

Bruce E. and Katherine Gentry v. Commissioner. I. A. Craig v. Commissioner.

United States Tax Court.

Entered February 7, 1951.


Attorney(s) appearing for the Case

Code E. Edwards, Esq., for the petitioners. John P. Higgins, Esq., for the respondent.


Memorandum Opinion

JOHNSON, Judge:

In these consolidated proceedings respondent determined income tax deficiencies for the calendar year 1945 as follows:

  Docket                                      5% Negligence
    No.          Petitioner         Amount      Penalty

  22648   Bruce E. and Katherine
            Gentry .............  $ 3,861.02      .....
  22649   I. A. Craig ..........   19,928.15    $996.41

The parties have...

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