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CLAY H. BROCK v. COMMISSIONER

Docket Nos. 37737, 37753, 37796.

22 T.C. 284 (1954)

CLAY H. BROCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DAN S. BROCK AND ANNIE B. BROCK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELLWOOD T. PFAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 13, 1954.

Attorney(s) appearing for the Case

Vincent F. Kilborn, Esq., for the petitioners.

G. Goodwin Sweatt, Esq., and J. Frost Walker, Esq., for the respondent.

In Docket No. 37737, the Commissioner determined deficiencies in the income tax of petitioner Clay Brock and additions to tax because of fraud under section 293(b) of the Internal Revenue Code as follows:

Year                            Deficiency    Addition to tax

1943 ------------------------   $13,770.67         $6,885.34
1944 ------------------------    24,807.34         12,403.67
1945 ------------------------    14,666.56      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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