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BOWMAN v. COMMISSIONER

Docket Nos. 41809-41812.

14 T.C.M. 46 (1955)

T.C. Memo. 1955-14

Oscar L. Bowman v. Commissioner. Oscar L. Bowman and Bertha Bowman v. Commissioner. Richard D. Bowman v. Commissioner. Richard D. Bowman and Dorothea Bowman v. Commissioner.

United States Tax Court.

Filed January 24, 1955.

Attorney(s) appearing for the Case

Roger P. Stokey, Esq., Allan H. W. Higgins, Esq., 84 State Street, Boston, Mass., and Frederick J. Robbins, Esq., for the petitioners. Paul J. Henry, Esq., and Joseph Landis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies:

                                         50%
  Docket                                Fraud
   No.           Year    Income Tax    Penalty

  41809 ........ 1946    $ 6,942.49   $ 3,471.25
  41809 ........ 1947     22,914.62    11,457.31
  41810 ........ 1948        776.92      ....
  41810 ........ 1949         96.80      ....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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