LUSK v. COMMISSIONER

Docket No. 40652.

14 T.C.M. 435 (1955)

T.C. Memo. 1955-119

William Lusk and Lillian Lusk v. Commissioner.

United States Tax Court.

Filed May 12, 1955.


Attorney(s) appearing for the Case

William Lusk, 5218 W. 30th Street, Cicero, Ill., pro se. Ray H. Garrison, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax of petitioners and additions to tax as follows:

                            Section     Section
                             293(b)      293(a)
                           Additions   Additions
  Year        Income Tax     to Tax      to Tax

  1942......  $ 1,856.15   $   928.08     .....
  1943......      832.44       416.22     ...

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