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HELFRICH v. COMMISSIONER

Docket No. 62154.

19 T.C.M. 179 (1960)

T.C. Memo. 1960-33

Lester G. and Joyce Ann Helfrich v. Commissioner.

United States Tax Court.

Filed February 29, 1960.

Attorney(s) appearing for the Case

Lester G. Helfrich, pro se., 2170 Kalakaua Avenue, Honolulu, Hawaii. George E. Constable, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1952, 1953, and 1954 in the respective amounts of $22.45, $100.96, and $74.11, and additions to tax under sections 294(d)(1)(A) and 294(d)(2) of the Internal Revenue Code of 1939 for the years 1952 and 1953 as follows:

              Section     Section
           294(d)(1)(A)  294(d)(2)

  1952......  $29.34      $19.56
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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