HELFRICH v. COMMISSIONER

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1952, 1953, and 1954 in the respective amounts of $22.45, $100.96, and $74.11, and additions to tax under sections 294(d)(1)(A) and 294(d)(2) of the Internal Revenue Code of 1939 for the years 1952 and 1953 as follows:

              Section     Section
           294(d)(1)(A)  294(d)(2)

  1952......  $29.34      $19.56
 ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
Let's get started
                                
                                

                                    

                                    
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        
                                        

                                            
Updated daily.
                                            
Uncompromising quality.
                                            
Complete, Accurate, Current.
                                        
                                    
                                    
                                    
Subscribe
Now!