LEWIS v. COMMISSIONER

Docket Nos. 51599-51601.

17 T.C.M. 103 (1958)

T.C. Memo. 1958-23

Ida B. Lewis v. Commissioner. George W. Lewis v. Commissioner. George W. Lewis and Ida B. Lewis v. Commissioner.

United States Tax Court.

Filed February 19, 1958.


Attorney(s) appearing for the Case

Aaron S. Resnik, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEMIRE, Judge:

These consolidated cases involve deficiencies and additions to the tax as follows:

          Docket                                                   Additions to Tax
  Year      No.             Petitioner               Deficiency    under Sec. 293(b)

  1946    51599    Ida B. Lewis..................    $ 60,369.07       $31,351.19
  1947    51599    Ida B. Lewis..................  ...

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