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OLSON v. COMMISSIONER

Docket Nos. 49869, 49870.

14 T.C.M. 886 (1955)

T.C. Memo. 1955-222

Oscar Olson v. Commissioner. Oscar Olson and Myrtle Olson v. Commissioner.

United States Tax Court.

Filed August 9, 1955.

Attorney(s) appearing for the Case

Marion Hirschburg, Esq., 300½ Main Street, Ames, Ia., for the petitioners. Thomas A. Steele, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax and fraud penalties against petitioner Oscar Olson for the taxable years 1939 through 1947, as follows:

                                Sec. 293(b)
   Year             Deficiency    Penalty

   1939...........  $ 1,790.69   $   918.71
   1940...........    5,643.92     2,821.96
   1941...........    8,369.15     4,184.58
   1942...........    7,245.41     3...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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