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ACKER v. COMMISSIONER

Docket No. 53555.

16 T.C.M. 89 (1957)

T.C. Memo. 1957-17

Fred N. Acker v. Commissioner.

United States Tax Court.

Filed January 28, 1957.

Attorney(s) appearing for the Case

Fred N. Acker, 1009 Rockwell Avenue, Cincinnati, Ohio, pro se. John J. Larkin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves the following deficiencies in income tax and additions thereto:

                                       Additions to Tax
                              ----------------------------------
                 Income        Sec.      Sec. 294       Sec. 294
Year               Tax        291(a)     (d)(1)(A)       (d)(2)

1947 ........   $1,552.01    $388.00      $155.20       $ 93.12
1948...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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