MILLER v. COMMISSIONER

Docket No. 43633.

14 T.C.M. 398 (1955)

T.C. Memo. 1955-112

Morris Miller v. Commissioner.

United States Tax Court.

Filed April 29, 1955.


Attorney(s) appearing for the Case

Hal Lindsay, Esq., 824-8 Healy Building, Atlanta, Ga., for the petitioner. James R. Harper, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies and penalties which the Commissioner has determined against petitioner, as follows:

                                            Penalties
                                   ------------------------
  Year            Income Tax        50 Per Cent      Other

  1943 .......   $ 5,442.55*        $ 3,164.84    $1,135.86
  1944 .......    19,389.69           9,694.85     ....

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