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FUQUA v. COMMISSIONER

Docket No. 59942.

27 T.C. 909 (1957)

DEAN V. FUQUA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 11, 1957.

Attorney(s) appearing for the Case

Eugene E. Gilmer, Esq., for the petitioner.

Frederick T. Carney, Esq., for the respondent.

OPINION.

LEMIRE, Judge:

This proceeding involves deficiencies in income taxes and section 291 (a) additions to the tax for the years and in the amounts as follows:

                                            Section 291 (a)
Year                           Deficiency   addition to tax

1949 -----------------------       $60.39            $15.10
1950 -----------------------       253.49             63...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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