HEWITT v. COMMISSIONER

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioner's income tax for the calendar years 1952 and 1953 in the respective amounts of $55.61 and $387.12. Respondent also determined additions to the tax as follows:

                              1952    1953

  Section 293(a) ..........   $2.78   $19.36
  Section 294(d)(1)(A) ....    1.14    29.71
                              _____   ______
    Total ....

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
Let's get started
                                
                                

                                    

                                    
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        
                                        

                                            
Updated daily.
                                            
Uncompromising quality.
                                            
Complete, Accurate, Current.
                                        
                                    
                                    
                                    
Subscribe
Now!