DESCOS v. COMMISSIONER

Docket No. 25326.

10 T.C.M. 270 (1951)

George Descos v. Commissioner.

United States Tax Court.

Entered March 15, 1951.


Attorney(s) appearing for the Case

Shirley N. Holland, Esq., 802 Northern Life Tower, Seattle 1, Wash., for the petitioner. W. E. Koken, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1942, 1943 and 1944 in the amounts of $668.19, $806.32 and $1,881.29, respectively, plus a 50 per cent fraud penalty for each year in the respective amounts of $334.09, $403.16 and $940.65.

These questions are here presented, viz.:

1. Did respondent correctly determine petitioner's taxable income for...

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