AUDIGIER v. COMMISSIONER

Docket No. 40402.

21 T.C. 665 (1954)

CARRO MAY AUDIGIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 8, 1954.


Attorney(s) appearing for the Case

Carl E. Dietze, C. P. A., for the petitioner.

John E. Owens, Esq., for the respondent.


The respondent has determined deficiencies in petitioner's income tax as follows:

                                                                     Penalty under
Year                                                    Deficiency    sec. 291 (a)

1945 ------------------------------------------------      $741.00       $185.25
1947 ------------------------------------------------       543.83       -------
1948 -------...

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