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MARTEL v. COMMISSIONER

Docket No. 51812.

15 T.C.M. 289 (1956)

T.C. Memo. 1956-62

Octave Martel v. Commissioner.

United States Tax Court.

Filed March 15, 1956.

Attorney(s) appearing for the Case

Richard W. Rowe, Esq., 193 Middle Street, Portland, Me., for the petitioner. Joseph Landis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in the income taxes of petitioner together with additions under section 293(b) and section 294(d)(1)(A) of the Internal Revenue Code for the years 1946, 1947, 1948 and 1949. On brief he concedes that there are no deficiencies in income tax and no additions for the year 1946. There remain at issue in this proceeding deficiencies and additions...

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