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SPRIGGS v. COMMISSIONER

Docket No. 41620.

18 T.C.M. 861 (1959)

T.C. Memo. 1959-191

Claude E. Spriggs v. Commissioner.

United States Tax Court.

Filed October 14, 1959.

Attorney(s) appearing for the Case

William T. Choisser, Esq., 505 Luhrs Tower, Phoenix, Ariz., for the petitioner. Earl C. Crouter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax and additions to tax for fraud, as follows:

                                   Additions
                                    to Tax.
                                 I. R. C. 1939
  Year               Deficiency   Sec. 293(b)

  1942 ............  $  164.59      $ 82.29
  1943 ............   1,561.31       780.65
  1944 ............   1,281.53       640...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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