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CLARK v. COMMISSIONER

Docket No. 52985.

18 T.C.M. 436 (1959)

T.C. Memo. 1959-97

Murl P. Clark v. Commissioner.

United States Tax Court.

Filed May 18, 1959.

Attorney(s) appearing for the Case

William J. Duiker, Esq., Southern Building, Washington, D. C., for the petitioner. Stephen P. Cadden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined deficiencies as follows:

                               Additions to tax under
                                  Sec.        Sec.
  Year           Deficiency      293(b)      294(d)

  1947 ......    $ 2,140.00    $1,070.00    .........
  1948 ......      7,019.22     3,509.61    .........
  1949 ......        679.53       339.76    .........
  1950 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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