WHITTAKER v. COMMISSIONER

Docket No. 25592.

10 T.C.M. 295 (1951)

N. A. Whittaker v. Commissioner.

United States Tax Court.

Entered April 3, 1951.


Attorney(s) appearing for the Case

N. A. Whittaker, pro se. W. E. Koken, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in income tax and 5 per cent negligence penalties as follows:

  Year    Deficiency    5% Penalty

  1944 .............    $2,906.48    $145.32
  1945 .............    2,872.41    143.62

However, at the hearing, respondent conceded that the deficiency and penalty for 1944 should be reduced to:

  Deficiency    5% Penalty

  $2...

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