KILLIAN v. COMMISSIONER

Docket No. 80861.

20 T.C.M. 376 (1961)

T.C. Memo. 1961-83

Maurice L. Killian v. Commissioner.

United States Tax Court.

Filed March 27, 1961.


Attorney(s) appearing for the Case

Kenneth B. Cope, Esq., for the petitioner. James D. Biltz, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined deficiencies and additions to tax against the petitioner for the taxable year 1954, as follows:

                             Additions to the Tax
                             Sec. 294    Sec. 294
                            (d)(1)(A),    (d)(2),
  Taxable                    I. R. C.    I. R. C.
   Year         Deficiency     1939        1939

   1954.......

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