EVANS v. COMMISSIONER

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined deficiencies in petitioner's income tax and penalties as follows:

                                                Sec. 293(a)
  Docket No.  Year                Deficiency     Penalty
   40910      1946 ............    $1,198.96     $59.95
              1947 ............       296.10      14.81
              1948 ............       420.00      21.00
       ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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