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GUNN v. COMMISSIONER

Docket Nos. 28673, 28674.

15 T.C.M. 115 (1956)

T.C. Memo. 1956-24

C. C. Gunn v. Commissioner.

United States Tax Court.

Filed January 27, 1956.

Attorney(s) appearing for the Case

James J. Waters, Esq., 712 Commerce Building, Kansas City, Mo., for the petitioner. W. B. Riley, Esq., and Charles Sullivan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax against petitioner for the calendar years 1942 to 1946, inclusive, and 50 per cent fraud penalties for the years 1942 to 1944, inclusive, as follows:

  Year              Deficiency      50% Penalty
                    Income Tax   (Section 293(b))

  1942 .........    $ 2,590.07       $1,295.03
  1943 .........     15,240.87        8,281.68
  1944 ............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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