Grayson v. Commissioner

Agnes W. Grayson v. Commissioner.

Grayson v. Commissioner

Docket No. 41847.

United States Tax Court

T.C. Memo 1954-70; 1954 Tax Ct. Memo LEXIS 177; 13 T.C.M. (CCH) 552; T.C.M. (RIA) 54176;

June 18, 1954, Filed

George A. Meekison, Esq., and Otto W. Hess, Esq., for the petitioner. John K. Lynch, Esq., and Stanley W. Ozark, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in income taxes and penalties against petitioner and her husband for the calendar years 1942 to 1949, inclusive, as follows:

Delinquency

Sec. 294 (d)

Year

Income Tax

Frau…