NAPUCHE v. COMMISSIONER

Docket No. 62078.

18 T.C.M. 505 (1959)

T.C. Memo. 1959-112

Christo P. Napuche v. Commissioner.

United States Tax Court.

Filed May 28, 1959.


Attorney(s) appearing for the Case

Christo P. Napuche, 12818 E. Jefferson, Detroit, Mich., pro se. Robert J. Fetterman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies in income tax for the years 1946-1951, inclusive, 50 per cent additions to the deficiencies under section 293 (b), 1939 Code, and an addition to tax for 1948 under section 291(a) as follows:

  Year         Deficiencies  Sec. 293(b)  Sec. 291(a)

  1946.......    $7,594.97    $3,259.40        None
  1947.......     8,089.70     4,044.85        None...

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