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LEA v. COMMISSIONER

Docket No. 51929.

16 T.C.M. 144 (1957)

T.C. Memo. 1957-31

Leonard W. Lea v. Commissioner.

United States Tax Court.

Filed February 15, 1957.

Attorney(s) appearing for the Case

John Y. Merrell, Esq., Shoreham, Building, Washington, D. C., for the petitioner. Elmer E. Lyon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge.

The respondent made determinations and jeopardy assessments of deficiencies and of additions to tax for fraud in respect of the income taxes of petitioner, as follows:

                                Addition to tax
    Year           Deficiency    (Sec. 293(b))

    1940 ........  $   394.10    $  197.05
    1941 ........    1,524.95       762.48
    1942 ........    6,824.98     3...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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