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PURITAN CHURCH-THE CHURCH OF AMERICA v. COMMISSIONER

Docket Nos. 23814, 25701.

10 T.C.M. 485 (1951)

Puritan Church-The Church of America v. Commissioner. Puritan Church Building Fund, Anita P. Bird and Edith S. Parker, Trustees v. Commissioner.

United States Tax Court.

Entered May 22, 1951.

Attorney(s) appearing for the Case

David Rein, Esq., 711 Fourteenth Street, N. W., Washington 5, D. C., for the petitioners. William A. Schwerdtfeger, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

In these consolidated proceedings respondent has determined deficiencies in income tax, fraud penalties and delinquency penalties against the petitioner in Docket No. 23814, Puritan Church-The Church of America, as follows:

      Year                                       Deficiency    25% Penalty    50% Penalty
  Fiscal period Oct. 14, 1945, to Dec. 31 —

      1945 ............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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