Abilene Life Ins. Co. v. Commissioner

Abilene Life Insurance Company v. Commissioner.

Abilene Life Ins. Co. v. Commissioner

Docket No. 109171.

United States Tax Court

1943 Tax Ct. Memo LEXIS 457; 1 T.C.M. (CCH) 716; T.C.M. (RIA) 43069;

February 10, 1943

Robert Ash, Esq., Munsey Bldg., Washington, D.C., for the petitioner. Donald P. Moyers, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: This proceeding places in issue determinations made by respondent of deficiencies and penalties in the amounts and for the years indicated as follows:

Year

Deficiency

Penalty

1930

$ 396.58

$ 99.15

1934

766.35

191.59

1935

51.51

12.8…