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SCHWIETERMAN v. COMMISSIONER

Docket No. 42707.

13 T.C.M. 373 (1954)

T. C. Memo. 1954-9

Roman A. Schwieterman and Mary E. Schwieterman v. Commissioner.

United States Tax Court.

Filed April 16, 1954.

Attorney(s) appearing for the Case

L. R. Mahrt, Esq., 904 Winters Bank Building, Dayton, Ohio, for the petitioners. Robert E. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax and 50 per cent additions to the deficiencies under section 293(b) of the Code as follows:

  Year              Deficiency   Sec. 293(b)

  1941 ..........   $   583.12   $  291.56
  1942 ..........       854.97      427.49
  1943 ..........     5,725.48    2,862.74
  1944 ..........     9,078.99    4,539.50
  1945 ..........   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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