DOWLING v. COMMISSIONER

Docket Nos. 62729, 72690.

18 T.C.M. 737 (1959)

T.C. Memo. 1959-169

Freda Dowling v. Commissioner. Richard A. Dowling v. Commissioner.

United States Tax Court.

Filed August 28, 1959.


Attorney(s) appearing for the Case

Patrick J. McDonald, Esq., for the petitioner in Docket No. 62729. Richard A. Dowling, pro se., 1022 Dean Avenue, New York, N. Y. Emil Sebetic, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined the following deficiencies in income tax and additions to tax:

             Freda Dowling, Docket No. 62729

                    Additions to Tax, I. R. C. 1939
                                  Sec. 294       Sec.
  Year             Deficiency    (d)(1)(A)    294(d)(2)
  1952 ........    $11,321.55     $915.36      $686.52

             Richard A. Dowling, Docket No. 72690

    ...

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