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DEVANY v. COMMISSIONER

Docket No. 63783.

18 T.C.M. 53 (1959)

T.C. Memo. 1959-8

Daniel C. Devany v. Commissioner.

United States Tax Court.

Filed January 22, 1959.

Attorney(s) appearing for the Case

Clarence P. Brazill, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in income tax and additions to tax against petitioner in the years and in the amounts as follows:

                                 Additions to Tax
                           ----------------------------
  Year        Deficiency   Sec. 293(b)  Sec. 294(d)(2)

  1949 ....   $3,653.87    $1,826.94       $230.75
  1950 ....    1,347.46       673.73    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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