Goe v. Commissioner

Grover Glen Goe v. Commissioner.

Goe v. Commissioner

Docket No. 20486.

United States Tax Court

1951 Tax Ct. Memo LEXIS 270; 10 T.C.M. (CCH) 307; T.C.M. (RIA) 51096;

April 4, 1951

R. J. Cleary, Esq., Farmers Bank Bldg., Pittsburgh, Pa., for the petitioner. A. W. Dickinson, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This case involves deficiencies in income taxes and fraud penalties for the years 1937 to 1945, inclusive, as follows:

Year

Deficiency

Penalty

1937

$1,187.94

$ 596.89

1938

1,453.25

728.24

1939

859.95

436.83

1940

2,508.80

1,296.02

1941

4,792.76

2,396.38

1942

2,935.40

1,…