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BLEVINS v. COMMISSIONER

Docket No. 49811.

14 T.C.M. 840 (1955)

T.C. Memo. 1955-211

Thelma Blevins v. Commissioner.

United States Tax Court.

Filed July 27, 1955.

Attorney(s) appearing for the Case

Lee S. Jones, Esq., for the petitioner. John L. Carey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax of petitioner and additions to tax as follows:

                                    Additions to Tax
  Year             Deficiency   Sec. 291(a)   Sec. 293(b)

  1940............. $   54.90     $ 13.73       $ 27.45
  1941.............    428.34      107.08        214.17
  1942.............    873.50      218.37        436.75
  1943...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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