JORDAN v. COMMISSIONER

Docket No. 46045.

14 T.C.M. 31 (1955)

T.C. Memo. 1955-10

W. H. Jordan v. Commissioner.

United States Tax Court.

Filed January 24, 1955.


Attorney(s) appearing for the Case

T. L. Chamberlain, Jr., Esq., Placer County Bank Building, Auburn, Calif., and Frank C. Scott, C. P. A., for the petitioner. Edward H. Boyle, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax of petitioner and additions thereto for fraud for the years 1946 and 1947 and an addition thereto for failure to file a return for the year 1947, as follows:

                                 50 Per     50 Per
                                  Cent       Cent
  Year      Tax    Deficiency    Penalty    Penalty

  1946...  Income  $ 2,559.74  $ 1,279.87   .......

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