BAUSCHARD v. COMMISSIONER

Docket No. 62805.

31 T.C. 910 (1959)

RAYMOND BAUSCHARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 30, 1959.


Attorney(s) appearing for the Case

Roger K. Powell, Esq., and D. Curtis Reed, Esq., for the petitioner.

David M. Robinson, Esq., for the respondent.


TIETJENS, Judge:

This proceeding involves the following deficiencies in income tax and additions thereto:

                                                      Additions to tax
                                              -------------------------------
                                              Sec. 294(d)(1)
             Year                Deficiency    (A) or (B)
                    
                    
                    

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