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MIDDLETON v. COMMISSIONER

Docket No. 26094.

10 T.C.M. 592 (1951)

Shelley Middleton v. Commissioner.

United States Tax Court.

Entered June 21, 1951.

Attorney(s) appearing for the Case

J. P. Hill, Esq., Atlantic Nat. Bank Bldg., Jacksonville, Fla., W. R. Frazier, Esq., and M. H. Myerson, Esq., for the petitioner. William A. Oliver, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $164.25 in income tax for 1943 and determined that a 50 per cent addition to the deficiency was due under section 293 for the following years in the following amounts:

  1942 .................   $  701.67
  1943 .................    2,373.62
  1944 .................    3,947.36
  1945 .................    3,066.38
  1946 .................    4,581.69
  1947 .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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