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ESTATE OF BRASINGTON v. COMMISSIONER

Docket No. 27260.

12 T.C.M. 1482 (1953)

Estate of C. S. Brasington, Nancy Brasington Burns, Trustee v. Commissioner.

United States Tax Court.

December 31, 1953.

Attorney(s) appearing for the Case

Richard E. Thigpen, Esq., 112 South Trijon Street, Charlotte, N. C., for the petitioner. Newman A. Townsend, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income and victory tax of C. S. Brasington and additions thereto for fraud for years and in amounts, as follows:

                                                Additions
                                 Income and      to Tax
  Year             Income Tax    Victory Tax    for Fraud

  1942 .........    $ 2,628.16     .........    $ 1,314.08
  1943 .........     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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