OFFUTT v. COMMISSIONER

Docket No. 65350.

18 T.C.M. 128 (1959)

T.C. Memo. 1959-27

Kay Offutt v. Commissioner.

United States Tax Court.

Filed February 11, 1959.


Attorney(s) appearing for the Case

Kay Offutt, pro se. Paul E. Waring, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax under section 291(a) of the Internal Revenue Code of 1939 for the years and in the amounts following:

                                   Additions to Tax
  Year               Deficiencies    Sec. 291(a)
  1950............     $580.00         $145.00
  1951............      617.00          154.25
  1952...

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