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JONES v. COMMISSIONER

Docket No. 45212.

14 T.C.M. 541 (1955)

T.C. Memo. 1955-146

Minnie E. Jones v. Commissioner.

United States Tax Court.

Filed June 13, 1955.

Attorney(s) appearing for the Case

Norman D. Keller, Esq., and Thomas C. Jones, Jr., Esq., for the petitioner. Edward L. Cobb, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax and additions thereto as follows:

                      Addition  Addition  Addition
                       under     under     under
                        sec.      sec.      sec.
  Year    Deficiency   293(a)    291(a)    294(d)

  1948..  $1,448.68   $72.43     ......    ......
  1950..   1,770.78...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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