McINTYRE v. COMMISSIONER

Docket No. 62935.

17 T.C.M. 764 (1958)

T.C. Memo. 1958-153

Gordon M. McIntyre v. Commissioner.

United States Tax Court.

Filed August 13, 1958.


Attorney(s) appearing for the Case

John Y. Merrell, Esq., Shoreham Building, Washington, D. C., for the petitioner. Homer F. Benson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies for the year 1951 consisting of the following additions to tax:

      Internal Revenue Code of 1939
  Sec. 294(d)(1)(A)    Sec. 294(d)(2)
  ------------------------------------
      $ 2,393.82          $1,595.88

The propriety of the additions to tax is in issue.

Findings of...

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