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LEWIS v. COMMISSIONER

Docket No. 44179.

13 T.C.M. 1161 (1954)

T. C. Memo. 1954-232

W. J. Lewis, Jr., and Bessie H. Lewis v. Commissioner.

United States Tax Court.

Filed December 23, 1954.

Attorney(s) appearing for the Case

George Witcher, Esq., 410 Brown Marx Building, Birmingham, Ala., for the petitioners. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

This proceeding involves deficiencies in income tax for the years 1944 to 1949, inclusive, and a fraud penalty for 1944 as follows:

  Year            Deficiency    Penalty

  1944.........    $9,368.34    $4,684.17
  1945.........    1,016.96        --
  1946.........    3,248.02        --
  1947.........    2,074.77        --
  1948.........    824.88          --
  1949............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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