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GASPER v. COMMISSIONER

Docket No. 32352.

12 T.C.M. 772 (1953)

Ray Gasper v. Commissioner.

United States Tax Court.

Entered June 30, 1953.

Attorney(s) appearing for the Case

Edgar W. Pugh, Esq., for the petitioner. Charles Speed Gray, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in income tax and additions to tax for negligence against the petitioner as follows:

                                         Addition to
                                           tax for
  Year                 Deficiency        negligence
  1943 ............    $4,158.08*         $207.90
  1944 ............     2,463.53           123.18
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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