HEWITT v. COMMISSIONER

Docket No. 57840.

16 T.C.M. 468 (1957)

T.C. Memo. 1957-112

Robert N. Hewitt v. Commissioner.

United States Tax Court.

Filed June 28, 1957.


Attorney(s) appearing for the Case

Robert N. Hewitt, 144 Trenton Avenue, Buffalo, N. Y., pro se. A. Jesse Duke, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioner's income tax for the calendar years 1952 and 1953 in the respective amounts of $55.61 and $387.12. Respondent also determined additions to the tax as follows:

                              1952    1953

  Section 293(a) ..........   $2.78   $19.36
  Section 294(d)(1)(A) ....    1.14    29.71
                              _____   ______
    Total ....

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