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CASTOR v. COMMISSIONER

Docket No. 52131.

15 T.C.M. 45 (1956)

T.C. Memo. 1956-11

Clifford H. Castor and Alvina Castor (Husband and Wife) v. Commissioner.

United States Tax Court.

Filed January 19, 1956.

Attorney(s) appearing for the Case

Norman C. Parker, Esq., for the petitioners. Melvin A. Bruck, Esq., for the respondent.

Memorandum Opinion

RICE, Judge:

This proceeding involves a deficiency in income tax and penalties determined by the respondent against petitioners for the year 1950 as follows:

  Deficiency    Sec. 294(d)(1)(A) Penalty    Sec. 294(d)(2) Penalty

  $153.58                $540.06                   $355.94

The petitioners concede that the respondent's determination of the deficiency is correct but contest the penalties imposed.

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