WOODY v. COMMISSIONER

Docket Nos. 36396, 36397.

19 T.C. 350 (1952)

RHETT W. WOODY AND INEZ WOODY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 28, 1952.


Attorney(s) appearing for the Case

Carl A. Morring, Jr., Esq., for the petitioners.

Homer F. Benson, Esq., for the respondent.


The respondent has determined deficiencies of $1,952.23, $3,618.70, and $979.97 in the income tax liability of the petitioner Rhett Woody for the taxable years ended December 31, 1945, 1946, and 1947, respectively, and a deficiency of $2,901.66 in the joint income tax liability of the petitioners Rhett Woody and Inez Woody for the taxable year ended December 31, 1948. The respondent has also determined 5 per cent negligence penalties in the amounts of $97.61 and $180.94 against...

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