HERTER v. COMMISSIONER

Docket No. 69712.

20 T.C.M. 78 (1961)

T.C. Memo. 1961-19

Louise K. Herter v. Commissioner.

United States Tax Court.

Filed January 27, 1961.


Attorney(s) appearing for the Case

Neilson Olcott, Esq., for the petitioner. Charles M. Greenspan, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

The respondent determined deficiencies in petitioner's income tax in the amounts of $7,469.94 for the taxable year 1950, $2,660.48 for the taxable year 1951, and $7,095.95 for the taxable year 1952. Respondent also determined additions to the tax for the year 1950 in the amount of $765.61 under section 294(d)(1)(A) of the Internal Revenue Code of 1939 and $510.40 under section 294(d)(2).

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