Morgan v. Commissioner

Eddie V. Morgan v. Commissioner.

Morgan v. Commissioner

Docket No. 42934.

United States Tax Court

T.C. Memo 1954-189; 1954 Tax Ct. Memo LEXIS 57; 13 T.C.M. (CCH) 1027; T.C.M. (RIA) 54295;

November 8, 1954, Filed

Eddie V. Morgan, pro se, Robert J. Fetterman, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax and additions to the tax, as follows:

Year

Deficiency

50% penalty

1948

$373

$186.50

1949

373

186.50

1950

391

195.50

The questions presented are:(1) Whether the respondent erred in determining that petitioner understated his income for 1948,…