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PATE v. COMMISSIONER

Docket No. 37917.

16 T.C.M. 254 (1957)

T.C. Memo. 1957-59

Ralph Pate v. Commissioner.

United States Tax Court.

Filed March 29, 1957.

Attorney(s) appearing for the Case

Sam J. Morris, Esq., Raleigh, N. C., and M. Butler Prescott, Esq., for the petitioner. Hubert E. Kelly, Esq., and Paul J. Weiss, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax and additions to the tax, as follows:

                          Deficiencies
                     ----------------------
  Year                 Income      Additions
                        Tax         to Tax
                                  Sec. 293(b)

  1942 ..........    $1,835.82     $  917.91
  1943* .........     2,870.72      1,435.36
  1944...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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