Court of Appeals for the Seventh Circuit February 6, 1956, 11487 (Arthur J. Bouchard and Irene S. Bouchard v. Commissioner of Internal Revenue)

SCHNACKENBERG, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States. The Commissioner of Internal Revenue made an additional assessment against petitioners for the calendar years of 1948 and 1949 in the total amounts of $1,720.68 and $134.28 in penalties.