STAPLETON v. COMMISSIONER

Docket No. 52100.

14 T.C.M. 1119 (1955)

T.C. Memo. 1955-290

Robert L. Stapleton v. Commissioner.

United States Tax Court.

Filed October 27, 1955.


Attorney(s) appearing for the Case

Earl D. Hendon, Esq., Brown Marx Building, Birmingham, Ala., for the petitioner. Homer F. Benson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves penalties determined by the respondent under section 293(b) of the 1939 Code on uncontested deficiencies in petitioner's income taxes for the years 1942 to 1947, inclusive, as follows:

                               Amount of
                              Uncontested   Sec.293(b)
     Year ended                Deficiency    Penalty

  December 31, 1942 ........    $ 2,311.54  $ 1,155...

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