LEWIS v. COMMISSIONER

Docket Nos. 47440, 47441.

13 T.C.M. 1167 (1954)

T. C. Memo. 1954-233

Nat Lewis v. Commissioner. Nat Lewis and Harriett Lewis v. Commissioner.

United States Tax Court.

Filed December 27, 1954.


Attorney(s) appearing for the Case

Charles H. Burton, Esq., for the petitioners. William Fallon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

These proceedings involve deficiencies in income tax for 1949 and 1950 and a penalty for 1950 as follows:

                                                               Penalties
  Docket                                         Deficiency       Sec.
   No.        Petitioner                   Year                  294(d)
  47440    Nat Lewis .................     1949    $932.32      ...

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