Godson v. Commissioner

E. M. Godson v. Commissioner. R. Godson v. Commissioner.

Godson v. Commissioner

Docket Nos. 4913, 4914.

United States Tax Court

1946 Tax Ct. Memo LEXIS 132; 5 T.C.M. (CCH) 648; T.C.M. (RIA) 46182;

July 24, 1946

Douglas D. Felix, Esq., for the petitioners. Edward L. Potter, Esq., for the respondent.

HARLAN

Memorandum Opinion

HARLAN, Judge: This proceeding involves asserted deficiencies in income tax for the calendar years 1940 and 1941 as to R. Godson and for the calendar year 1941 as to E. M. Godson and a delinquency penalty of 25 percent against E. M. Godson for failure to file a return for the…