Bowen v. Commissioner

Marion I. Bowen, also known as M. I. Bowen v. Commissioner.

Bowen v. Commissioner

Docket No. 23128.

United States Tax Court

T.C. Memo 1954-92; 1954 Tax Ct. Memo LEXIS 163; 13 T.C.M. (CCH) 640; T.C.M. (RIA) 54197;

June 30, 1954, Filed

Robert E. Forney, Esq., and W. J. Forney, C.P.A., for the petitioner. Stanley Schoenbaum, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in income tax and penalties against petitioner as follows:

Fraud

Negligence

Year

Income Tax

Penalty

Penalty

1943

$10,337.51

$516.88

1945

16,463.19

$6,880.46

In his answer to…