BASLE v. COMMISSIONER

Docket No. 57450.

16 T.C.M. 745 (1957)

T.C. Memo. 1957-169

William Basle v. Commissioner.

United States Tax Court.

Filed August 30, 1957.


Attorney(s) appearing for the Case

John Wiseman, C. P. A., 1219 Chapline Street, Wheeling, W. Va., for the petitioner. David L. Ketter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies against the petitioner as follows:

                              Deficiency    Additions to Tax
     Taxable Year                 in          under Section
        Ended                 Income Tax        294(d)(2)
  December 31, 1950 ........   $9,907.51        $1,460.71
  December 31, 1951 ........      288.03         ........
  December 31, 1952 ........      738...

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