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RICE v. COMMISSIONER

Docket No. 38291.

12 T.C.M. 596 (1953)

John Samuel Rice v. Commissioner.

United States Tax Court.

Entered May 29, 1953.

Attorney(s) appearing for the Case

E. M. Woolf, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies and penalties in the income tax of this taxpayer for the years and in the amounts as follows:

                                25%         50%
  Year          Deficiency    Penalty     Penalty

  1944 .....    $ 2,038.09    $509.52    $ 1,019.05
  1945 .....      1,714.17     428.54        857.09
  1946 .....     30,384.35    .......     15,192.18

Since petitioner...

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