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LUX v. COMMISSIONER

Docket Nos. 44653, 46844.

13 T.C.M. 691 (1954)

T. C. Memo. 1954-107

C. A. Lux v. Commissioner. Charles A. Lux v. Commissioner.

United States Tax Court.

Filed July 28, 1954.

Attorney(s) appearing for the Case

Eugene E. Gilmer, Esq., 736 Frank Nelson Building, Birmingham, Ala., and Morel Montgomery, Esq., for the petitioner. Fred T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income taxes, and asserted penalties as follows:

------------------------------------------------------------------------------------------
                                         50% Fraud    — Estimated Tax Penalties —
  Docket                                  Penalty         Sec.
  Number  Year             Deficiency  (Sec. 293(b))  294...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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