SCHMIDT v. COMMISSIONER

Docket No. 54932.

28 T.C. 367 (1957)

BABETTA SCHMIDT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 14, 1957.


Attorney(s) appearing for the Case

Tom B. Markley, Esq., for the petitioner.

Edward H. Boyle, Esq., for the respondent.


Respondent determined deficiencies in income tax and 25 per cent additions to tax under section 291 (a), Internal Revenue Code of 1939, for failure to file timely returns as follows:

Years                                           Deficiencies   Additions to tax

1944 ----------------------------------------         $95.00             ------
1945 ----------------------------------------         255.58            $682.15
1946 ---------...

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