Pohlen v. Commissioner

William F. Pohlen v. Commissioner. Katherine Pohlen v. Commissioner.

Pohlen v. Commissioner

Docket Nos. 6879, 6880.

United States Tax Court

1947 Tax Ct. Memo LEXIS 288; 6 T.C.M. (CCH) 229; T.C.M. (RIA) 47055;

February 27, 1947

Muckleroy McDonnold, Esq., 503 Nat. Bank of Commerce Bldg., San Antonio, Tex., for the petitioner. Donald P. Chehock, Esq., for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: The respondent determined deficiencies in income tax and negligence penalties for the year 1943 as follows:

Docket No.

Deficiency

Penalty

6879

$2,815.24

$164.22

6880

2,825.91

164.75

Both…