BOATSMAN v. COMMISSIONER

Docket No. 48595.

16 T.C.M. 385 (1957)

T.C. Memo. 1957-93

Peter Boatsman and Bertha Boatsman v. Commissioner.

United States Tax Court.

Filed May 31, 1957.


Attorney(s) appearing for the Case

Peter Boatsman, 51 Fourteenth Street, Fond du Lac, Wis., for the petitioners. Lee C. Smith, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax and additions to tax for negligence, under section 293(a) of the Internal Revenue Code of 1939, against the petitioners as follows:

                             Addition to
                              Tax under
  Year          Deficiency   Sec. 293(a)
  1945........  $  630.00     ...

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