Frease v. Commissioner

William A. Frease v. Commissioner.

Frease v. Commissioner

Docket Nos. 1936, 2573.

United States Tax Court

1944 Tax Ct. Memo LEXIS 177; 3 T.C.M. (CCH) 708; T.C.M. (RIA) 44235;

July 19, 1944

Albert B. Arbaugh, Esq., 1200 Harter Bank Bldg., Canton, O., for the petitioner. Cecil A. Haas, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: Respondent has determined deficiencies in income tax of $1,100.32, $920.21 and $778.87 for the calendar years 1937, 1938 and 1939, respectively, and penalties for 1937 and 1938 of $275.08 and $230.05, respectively. The deficiencies…