MOFFETT v. COMMISSIONER

Docket No. 48933.

14 T.C.M. 809 (1955)

T.C. Memo. 1955-201

John J. Moffett v. Commissioner.

United States Tax Court.

Filed July 21, 1955.


Attorney(s) appearing for the Case

Seymour J. Ugelow, Esq., for the petitioner. Maurice E. Stark, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies and penalties under section 293(b) of the Internal Revenue Code of 1939 as follows:

                            Income Tax
  Year                       Deficiency  50% Penalty
  1942 ................    $   260.50    $  130.25
  1943 ................        376.65       188.33
  1944 ................         62.00        31.00
  1945 ................     14,801.17     7,400...

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