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HARRINGTON v. COMMISSIONER

Docket Nos. 45170-45173.

13 T.C.M. 1074 (1954)

T. C. Memo. 1954-204

Paul J. Harrington v. Commissioner.

United States Tax Court.

Filed November 30, 1954.

Attorney(s) appearing for the Case

John James O'Toole, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The following table shows the determination of the Commissioner with respect to the taxes of the petitioner:

                                 Addition    Additions    Additions
                     Income        under       under        under
                      Tax        section     section      section
  Year             deficiency     293(a)      293(b)     294(d)(2)

  1945 ........    $ 2,072.35...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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