BENDER v. COMMISSIONER

Docket Nos. 56618, 56619, 56622.

16 T.C.M. 502 (1957)

T.C. Memo. 1957-121

Robert L. Bender et al. v. Commissioner.

United States Tax Court.

Filed June 28, 1957.


Attorney(s) appearing for the Case

Carl Flom, Esq., 1 South Pinckney Street, Madison, Wis., and Suel O. Arnold, Esq., for the petitioners. Thomas E. Donnelly, Jr., Esq., and John E. Owens, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in taxes and 50 per cent additions to the deficiencies under section 293(b), 1939 Code, as follows:

     Docket No. 56618 — Robert L. Bender
  Year          Income Tax     Section 293(b)
  1942........  $ 1,898.49       $   949.25
  1943........    3,606.80         1,470.42
  1944........    3,719.38         1,859.69
  1945........    7,187.33         3,593.67...

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