GRIER v. COMMISSIONER

Docket Nos. 51566, 51619.

14 T.C.M. 14 (1955)

T.C. Memo. 1955-4

John Calvin Grier, Jr. v. Commissioner. John Calvin Grier, Jr., and Alice Donaldson Grier v. Commissioner.

United States Tax Court.

Filed January 14, 1955.


Attorney(s) appearing for the Case

John Calvin Grier, Jr., pro se. No appearance for petitioner Alice Donaldson Grier. Alben E. Carpens, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax and penalties with respect to John Calvin Grier, Jr., for 1947 and 1948, and with respect to said Grier and Alice Donaldson Grier, his wife, for the years 1949 and 1950 as follows:

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                                   5% Penalty      10% Penalty      6% Penalty
  Year       Tax     Deficiency...

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