WILLIAMS v. COMMISSIONER

Docket No. 35591.

13 T.C.M. 244 (1954)

R. U. Williams v. Commissioner.

United States Tax Court.

Entered March 24, 1954.


Attorney(s) appearing for the Case

Alben E. Carpens, Esq., for the respondent.


Memorandum Opinion

LEMIRE, Judge:

Petitioner seeks a redetermination of his liability for fraud penalties as follows:

  Year           Fraud penalty

  1942..........   $ 2,162.44
  1943..........    18,346.72
  1944..........     4,762.19
  1945..........     2,065.72

The only assignment of error set forth in the petition filed herein is the imposition of the 50 per cent additions to the tax for fraud. The petitioner thereby...

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