BAKER v. COMMISSIONER

Docket No. 46416.

24 T.C. 1021 (1955)

GEORGE H. BAKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 21, 1955.


Attorney(s) appearing for the Case

Symington P. Landreth, Esq., and Bertram P. Rambo, Esq., for the petitioners.

William G. Handfield, Esq., for the respondent.


Respondent determined deficiencies in income tax and additions to tax because of fraud in the following amounts:

                                                               50 per cent
Year                                            Deficiency   addition to tax

1944 ----------------------------------------     $682.03          $1,330.83
1945 ----------------------------------------      638.13           4,030.36
1946 -----...

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