HURST v. COMMISSIONER

Docket Nos. 56866, 56867.

18 T.C.M. 20 (1959)

T.C. Memo. 1959-6

Ben Hurst and Sarah Hurst v. Commissioner. Ben Hurst v. Commissioner.

United States Tax Court.

Filed January 21, 1959.


Attorney(s) appearing for the Case

Harry A. Morris, Esq., for the petitioners. George E. Van Roekel, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

These consolidated proceedings involve the determination of deficiencies in income tax and additions to tax for fraud under section 293(b), Internal Revenue Code of 1939, as follows:

            Ben Hurst, Docket No. 56867

  Year    Deficiency    Additions to Tax Sec. 293 (b)

  1945.........    $16,773.38    $ 8,386.69
  1946.........     22,658.01     11,329.01
  1947.........  ...

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