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LORTON v. COMMISSIONER

Docket No. 39355.

13 T.C.M. 872 (1954)

T. C. Memo. 1954-154

Spencer D. Lorton v. Commissioner.

United States Tax Court.

Filed September 20, 1954.

Attorney(s) appearing for the Case

George T. Donoghue, Jr., Esq., for the respondent.

Memorandum Finding of Fact and Opinion

This proceeding involves a deficiency in income tax for the year 1947 of $11,246.99 and a penalty, as provided by section 293(b) of the Internal Revenue Code of 1939, of $5,623.50 determined against Spencer D. Lorton (hereinafter referred to as the petitioner). On October 19, 1951, pursuant to section 273(c) of such Code, the respondent made a jeopardy assessment against petitioner for the amount of the deficiency and penalty...

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