PETERSON v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax and additions under sections 291(a), 293(b), 294(d)(1)(A), and 294(d)(2), 1939 Code, for the years 1947, 1948, 1950, 1951, and 1952, as follows:

  Year                           Tax        Section      Section     Section     Section
                              Deficiency     291(a)       293(b)  294(d)(1)(A)  294(d)(2)

  1947....

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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