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WILLIAMS v. COMMISSIONER

Docket No. 46516.

14 T.C.M. 1268 (1955)

T.C. Memo. 1955-325

Leroy B. Williams v. Commissioner.

United States Tax Court.

Filed December 14, 1955.

Attorney(s) appearing for the Case

Robert M. Taylor, Esq., and George P. Walker, Esq., for the petitioner. Norman A. Peil, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This is a proceeding for redetermination of deficiencies in income taxes and penalties of the petitioner as follows:

--------------------------------------------------------------------------------------
                                    Sec. 293(b)   Sec. 294(d)(1)(A)   Sec. 294(d)(2)
  Year                 Deficiency     Penalty          Penalty             Penalty
--------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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