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BOYER v. COMMISSIONER

Docket No. 43866.

17 T.C.M. 860 (1958)

T.C. Memo. 1958-172

James H. Boyer v. Commissioner.

United States Tax Court.

Filed September 19, 1958.

Attorney(s) appearing for the Case

Conley G. Wilkerson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEMIRE, Judge:

This proceeding involves deficiencies in income tax and additions to the tax as follows:

                                   Additions to the tax
  Year              Income tax   Sec. 293(b)  Sec. 294(d)

  1942 ........... $  3,309.90   $1,789.20     ........
  1946 ...........   17,363.56    8,681.78    $1,032.88
  1947 ...........   17,276.42    8,638.21       994.23
  1948 ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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