PETITE v. COMMISSIONER

Docket No. 66012.

17 T.C.M. 725 (1958)

T.C. Memo. 1958-143

George B. Petite v. Commissioner.

United States Tax Court.

Filed July 25, 1958.


Attorney(s) appearing for the Case

R. Carleton Sharretts, Jr., Esq., 1427 Munsey Building, Baltimore, Md., for the petitioner. William Schwerdtfeger, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioner's income tax, and additions to tax under section 293 (b), Internal Revenue Code of 1939, as follows:


  Year                Deficiency    Addition to Tax Under Sec. 293(b)

  1942 ...........    $ 2,895.01    $ 1,447.51
  1943 ...........      7,437.47      3,718.74
  1944 ...........      2,107.36      1,053.68
 ...

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