CULBERTSON v. COMMISSIONER

Docket No. 23741.

12 T.C.M. 179 (1953)

Ruth Culbertson v. Commissioner.

United States Tax Court.

Entered February 20, 1953.


Attorney(s) appearing for the Case

Attorney for the petitioner not given. Earl C. Crouter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies and additions thereto under sections 293 (a) and 291 (a) as follows:

  Year             Deficiency  293(a)    291(a)

  1942...........      None    $10.42    $ 52.12
  1943...........    $577.53    28.88     144.38
  1944...........     395.00    19.75      98.75
  1945...........     518.94    25.95      None
  1946...........     428.65    21.43      None

                    
                    
                    

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