LEWIS v. COMMISSIONER

Docket No. 57194.

17 T.C.M. 341 (1958)

T.C. Memo. 1958-69

H. E. Lewis v. Commissioner.

United States Tax Court.

Filed April 22, 1958.


Attorney(s) appearing for the Case

Thomas W. Thomson, Esq., for the petitioner. Miller Bowen, Esq., for the respondent.


Memorandum Opinion

BRUCE, Judge:

This case involves respondent's determination of (1) a deficiency in petitioner's income tax for the calendar year 1951 in the amount of $9,378.36, (2) additions to tax for such year under section 294(d), Internal Revenue Code of 1939, in the aggregate amount of $633.65; and respondent's allegation of an additional deficiency for such year in the amount of $1,130.14.

When this case came on for hearing counsel for...

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