DAVIS v. COMMISSIONER

Docket Nos. 87853, 91295.

23 T.C.M. 1099 (1964)

T.C. Memo. 1964-184

Alfred Davis, Individually v. Commissioner. Alfred Davis, Jr. v. Commissioner.

United States Tax Court.

Filed July 7, 1964.


Attorney(s) appearing for the Case

Alfred Davis, Jr., pro se, 527 E. Waverly, Tucson, Ariz., James Booher, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in income tax and additions thereto in the above dockets (Alfred Davis and Alfred Davis, Jr. are one and the same person), as follows:

  Petitioner    Docket Number    Taxable Year    Deficiency    Addition to Tax § 6653(a), I. R. C. 1954    Addition to Tax § 6653(b), I. R. C. 1954

  Alfred Davis, Individually .................    87853  ...

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