BABIN v. COMMISSIONER

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined deficiencies in income tax under the 1939 Code for the calendar years 1952 and 1953, under the 1954 Code for the year 1954, and additions to tax under the 1939 Code as follows:

                                 Additions under Section
  Year              Deficiency   294(d)(1)(A)  294(d)(2)

  1952 .........    $43,026.31    $3,969.72    $2,646.48
  1953 .........

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
Let's get started
                                
                                

                                    

                                    
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        
                                        

                                            
Updated daily.
                                            
Uncompromising quality.
                                            
Complete, Accurate, Current.
                                        
                                    
                                    
                                    
Subscribe
Now!