BOUCHARD v. COMMISSIONER

Docket No. 40038.

13 T.C.M. 1223 (1954)

T. C. Memo. 1954-243

Arthur J. Bouchard and Irene S. Bouchard v. Commissioner.

United States Tax Court.

Filed December 31, 1954.


Attorney(s) appearing for the Case

Martin J. Torphy, Esq., 231 West Washington Avenue, Milwaukee, Wis., for the petitioners. Richard D. Hobbet, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax of petitioners for the years 1948 and 1949 in the amounts of $193 and $1,527.68, respectively, an addition to tax under section 291(a) of the 1939 Code of $48.25 for the year 1948, and additions to tax under section 293(a) of the 1939 Code of $9.65 and $76.38 for the years 1948 and 1949, respectively. The issues for decision are whether respondent correctly...

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