GOLDBERG v. COMMISSIONER

Docket No. 62977.

17 T.C.M. 939 (1958)

T.C. Memo. 1958-187

Philip C. Goldberg v. Commissioner.

United States Tax Court.

Filed October 24, 1958.


Attorney(s) appearing for the Case

Philip C. Goldberg, 194 Middle Street, Bridgeport, Conn., pro se. Raymond T. Mahon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax as follows:

                                        Addition to Tax
                                          Sec. 293 (a)
    Year                  Deficiency    I. R. C. 1939

    1948 ...............   $448.42         $22.42
    1949 ...............    240.00          12.00
    1950 ..................

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