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AMBUHL v. COMMISSIONER

Docket No. 33032.

12 T.C.M. 284 (1953)

Frances Ambuhl v. Commissioner.

United States Tax Court.

Entered March 17, 1953.

Attorney(s) appearing for the Case

Ben C. Green, Esq., 705 N. B. C. Building, Cleveland, Ohio, for the petitioner. James F. Kennedy, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income taxes and additions thereto against petitioner, as follows:

                                              Addition to Tax       Addition to Tax
  Year                 Deficiency            Under Sec. 293(b)    Under Sec. 294(d)(2)

  1942 .............    $1,078.07               $  539.04              ......
  1943 ..............    8,161.02 (includes
         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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