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FIELDS v. COMMISSIONER

Docket No. 25716.

12 T.C.M. 1364 (1953)

Benjamin F. Fields v. Commissioner.

United States Tax Court.

Entered December 4, 1953.

Attorney(s) appearing for the Case

Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax and additions to the tax under sections 291(a) and 293(b) as follows:

                               Addition      Addition
                                under         under
  Year          Deficiency      291(a)       293(b)
  1942 .....    $ 32,497.64    $4,874.65    $ 16,248.82
  1943......     115,455.15        --         57...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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