BOYER v. COMMISSIONER

Memorandum Findings of Fact and Opinion

LEMIRE, Judge:

This proceeding involves deficiencies in income tax and additions to the tax as follows:

                                   Additions to the tax
  Year              Income tax   Sec. 293(b)  Sec. 294(d)

  1942 ........... $  3,309.90   $1,789.20     ........
  1946 ...........   17,363.56    8,681.78    $1,032.88
  1947 ...........   17,276.42    8,638.21       994.23
  1948 ........

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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