RIDENOUR v. COMMISSIONER

Docket No. 53194.

16 T.C.M. 538 (1957)

T.C. Memo. 1957-126

Orland J. Ridenour v. Commissioner.

United States Tax Court.

Filed July 11, 1957.


Attorney(s) appearing for the Case

Marvin W. Lewis, Esq., for the petitioner. Lee C. Smith, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax and 50 per cent additions to the deficiencies under section 293(b), 1939 Code, for the taxable years 1939 through 1943 as follows:

  Year           Deficiency   Section 293(b)

  1939.........  $  770.24      $  385.12
  1940.........     151.66          75.83
  1941.........   2,328.96       1,164.48
  1942.........   3,064.42       1,532.21
  1943..........

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