PAPINEAU v. COMMISSIONER

Docket Nos. 42728, 55067.

28 T.C. 54 (1957)

LEON PAPINEAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. VIOLA L. PAPINEAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 1957.


Attorney(s) appearing for the Case

Jeremiah W. Davern, Esq., for the petitioners.

William A. Schmitt, Esq., for the respondent.


These consolidated proceedings involve deficiencies in income tax and additions to tax determined against Leon Papineau in Docket No. 42728 as follows:

                                      Income tax   Additions to tax
Year                                  deficiency     sec. 293(b)

1949 ------------------------------   $17,582.52          $8,791.26
1950 ------------------------------    25,558.31          12,779...

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