KENNEDY v. COMMISSIONER

Docket No. 5323-63.

24 T.C.M. 1155 (1965)

T.C. Memo. 1965-228

Mildred Kennedy v. Commissioner.

United States Tax Court.

Filed August 24, 1965.


Attorney(s) appearing for the Case

Mildred Kennedy, pro se, 100 W. 57th St., New York, N. Y. J. Q. Smith and Colin MacDonald, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner determined deficiencies in petitioner's income tax as follows:

                                     Additions to Tax
  Taxable                           Sec. 294(d)(1)(A),
   Year                Deficiency       1939 Code

  1953 ............   $ 7,812.98        $703.17
  1954 ............     7,473.42         674.91
  1955 ............    11,315.49         ......
  1956...

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