ESTATE OF LYDON v. COMMISSIONER

Docket No. 25221.

11 T.C.M. 1119 (1952)

Estate of Maurice J. Lydon, Deceased, George Mullen, Administrator v. Commissioner.

United States Tax Court.

Entered November 20, 1952.


Attorney(s) appearing for the Case

Ralph H. Schuette, Esq., 721 Citizen Savings Bank Bldg., Paducah, Ky., and Aubrey E. Boyd, Jr., Esq., for the petitioner. Lyman G. Friedman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

This proceeding involves the following deficiencies in income tax and fraud penalties:

  Year                Deficiency    Penalty

  1941 .............   $1,881.09    $940.55
  1942 .............    3,678.12   1,839.06
  1943 .............    8,067.18   3,971.07
  1944 .............    9,171.40   4,585.70
  1/1/45 to 10/9/45..    8,932.50    .......

The respondent determined...

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