GODDARD v. COMMISSIONER

Docket No. 75023.

21 T.C.M. 419 (1962)

T.C. Memo. 1962-83

Charles R. Goddard v. Commissioner.

United States Tax Court.

Filed April 13, 1962.


Attorney(s) appearing for the Case

Llewellyn A. Luce, Esq., and E. Edward Stephens, Esq., for the petitioner. George J. Rabil, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income taxes and additions to tax against the petitioner for the calendar years 1948, 1949, and 1950, as follows:

                              Addition to Tax
  Year     Deficiency    Sec. 293(b), I. R.C. 1939

  1948 ... $28,397.03          $14,198.51
  1949 ...   9,205.76            4,602.88
  1950 ...     379.22              189.61

Most of the deficiencies...

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