M.L. ROSE CO. v. COMMISSIONER

Docket Nos. 30748, 34081.

13 T.C.M. 213 (1954)

M. L. Rose Co. v. Commissioner.

United States Tax Court.

Entered March 15, 1954.


Attorney(s) appearing for the Case

Cyrus B. King, Esq., for the petitioner. Leonard Allen Marcussen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined and made claim for, under section 272(e), I. R. C., the following deficiencies in taxes and penalties:

                               Income Tax
                                             5% Penalty             50% Penalty
  Year                       Deficiency      Sec. 293(a)             Sec. 293(b)*
  1944 .................      $1,670.43       $ ...

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