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HERTIG v. COMMISSIONER

Docket No. 28012.

19 T.C. 109 (1952)

ERNEST RUDOLF HERTIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 30, 1952.

Attorney(s) appearing for the Case

Wilford M. Burton, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

Respondent determined deficiencies and delinquency penalties in petitioner's income tax liability as follows:

Year                                                Deficiency   Penalty

1947 --------------------------------------------      $724.85   $144.97
1948 --------------------------------------------       603.35      none

Respondent has conceded petitioner's freedom from liability for the penalty. The remaining issue is...

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