RAND v. COMMISSIONER

Docket Nos. 59167, 60513.

16 T.C.M. 604 (1957)

T.C. Memo. 1957-132

Bessie Rand v. Commissioner.

United States Tax Court.

Filed July 25, 1957.


Attorney(s) appearing for the Case

Benjamin L. Lasky, Esq., 50 Court Street, Brooklyn, N. Y., for the petitioner. A. Jesse Duke, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in petitioner's income tax for 1952, 1953, and 1954 as follows:

                                    Additions to tax
  Docket    F/Y                    Sec. 294   Sec. 294
   No.     ended       Amount       (d)(2)   (d)(1)(B)

  59167    2/29/52    $9,010.97    $748.84    $190.00
  60513    2/28/53     5,432.40     474.12     ......
  60513    2/28/54     8,277.05 ...

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