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MOYER v. COMMISSIONER

Docket No. 28376.

11 T.C.M. 928 (1952)

J. Frank Moyer v. Commissioner.

United States Tax Court.

Entered September 8, 1952.

Attorney(s) appearing for the Case

W. Hamilton Whiteford, Esq., Baltimore, Md., and B. Conway Taylor, Esq., for the petitioner. Stephen A. Cadden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income taxes and fraud penalties for the years 1941 through 1946, inclusive. The respondent, on February 20, 1950, determined deficiencies in income taxes and imposed fraud penalties as follows:

  Year              Deficiency    50% Penalty

  1941 ...........  $   356.91    $  178.46
  1942 ...........    1,062.90       531.45
  1943 ...........      440.65       220...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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