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HIGDON v. COMMISSIONER

Docket No. 48288.

16 T.C.M. 129 (1957)

T.C. Memo. 1957-27

Joseph E. Higdon v. Commissioner.

United States Tax Court.

Filed February 12, 1957.

Attorney(s) appearing for the Case

M. H. Myerson, Esq., Professional Building, Jacksonville, Fla., for the petitioner. Henry C. Stockell, Jr., Esq., and Hugh F. Culverhouse, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax and additions to tax against the petitioner for the years 1945 through 1949, as follows:


                                Additions to Tax
                           --------------------------
                           Section   Section  Section
Year          Deficiency    293(b)    291(a...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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