LEEBY v. COMMISSIONER

Docket No. 42369.

15 T.C.M. 591 (1956)

T.C. Memo. 1956-118

R. D. Leeby v. Commissioner.

United States Tax Court.

Filed May 16, 1956.


Attorney(s) appearing for the Case

James F. X. Conmy, Esq., for the petitioner. Merl B. Peek, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined deficiencies in income tax against petitioner for the years 1943, 1944, 1945 and 1946 in the respective amounts of $5,637.89, $6,484.07, $9,553.34, and $10,679.21, and additions to tax for fraud with intent to evade tax for such years in the respective amounts of $2,818.95, $3,242.04, $4,776.67 and $5,339.62.

The first question is whether respondent erred in his...

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