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HAWKINS v. COMMISSIONER

Docket No. 23135.

14 T.C.M. 382 (1955)

T.C. Memo. 1955-110

Clarence D. Hawkins v. Commissioner.

United States Tax Court.

Filed April 29, 1955.

Attorney(s) appearing for the Case

Lee S. Jones, Esq., 920 Kentucky Home Life Building, Louisville 2, Ky., and James T. Robertson, Esq., for the petitioner. William R. Bagby, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against the petitioner for the years 1942, 1943, 1944 and 1945 in the respective amounts of $2,296.51, $3,546.38, $12,660.99 and $16,603.17, and additions to tax for fraud with intent to evade tax, for such years, in the respective amounts of $1,148.26, $1,690.29,1 $6,330.50 and $8,301.59.

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