BOWLIN v. COMMISSIONER

Docket Nos. 55571, 65486.

31 T.C. 188 (1958)

ROBERT LESLIE BOWLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANN W. BOWLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 27, 1958.


Attorney(s) appearing for the Case

Ward Hudgins, Esq., and Richard H. Frank, Jr., Esq., for the petitioners.

James R. Harper, Esq., for the respondent.


In Docket No. 55571, the respondent determined deficiencies in income tax and additions to tax for fraud against petitioner Robert Leslie Bowlin, as follows:

                                                         Addition to tax
Year                                        Deficiency     Sec. 293 (b)

1942 ------------------------------------      $725.64       $362.82
1943 ------------------------------------    
                    
                    
                    

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