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COURTNEY v. COMMISSIONER

Docket No. 58164.

28 T.C. 658 (1957)

DAVID COURTNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 14, 1957.

Attorney(s) appearing for the Case

Lee S. Jones, Esq., for the petitioner.

Charles R. Hembree, Esq., for the respondent.

The respondent has determined deficiencies in income tax and additions thereto, under the Internal Revenue Code of 1939,1 as follows:

-------------------------------------------------------------------------------------
                           |                      Additions to tax
           Year            |---------------------------------------------------------
                           | Deficiency |  See.  | Sec. 293...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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