HARMON v. COMMISSIONER

Docket No. 36811.

14 T.C.M. 815 (1955)

T.C. Memo. 1955-204

Murray W. Harmon v. Commissioner.

United States Tax Court.

Filed July 22, 1955.


Attorney(s) appearing for the Case

John A. Darsey, Esq., 1113 Hurt Building, Atlanta, Ga., for the petitioner. Newman A. Townsend, Jr., Esq., and Paul J. Weiss, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner, in his deficiency notice, determined that petitioner was liable for the following deficiencies and additions to tax for fraud:

                                           50% Fraud
  Year            Tax         Deficiency    Penalty

  1943    Income and Victory  $136,936.04  $68,468.02
  1944    Income ...........    13,395.20    6,697.60
  1945    Income ...........     9,072.95    4,536...

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