Downer v. Commissioner

Lewis E. Downer v. Commissioner.

Downer v. Commissioner

Docket No. 4467.

United States Tax Court

1945 Tax Ct. Memo LEXIS 249; 4 T.C.M. (CCH) 358; T.C.M. (RIA) 45112;

April 3, 1945

Carroll Walker, Esq., for the respondent.

ARUNDELL

Memorandum Opinion

ARUNDELL, Judge: The Commissioner determined deficiencies and penalties in respect to the income tax liability of the petitioner for the years and in the amounts as follows:

Delinquency

Fraud

Penalty

Penalty

Year

Tax

25%

50%

1937

$2,085.11

$ 521.28

$1,042.56

1938

3,979.95

994.99

1,989.98

$6,065.06

$1,516.27

$3,032.54

The deficiency notice was mailed to petitioner on January…