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BERENS v. COMMISSIONER

Docket No. 74143.

19 T.C.M. 697 (1960)

T.C. Memo. 1960-135

Sydney R. Berens v. Commissioner.

United States Tax Court.

Filed June 27, 1960.

Attorney(s) appearing for the Case

James L. Walter, Esq., for the petitioner. Jules W. Breslow, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined deficiencies in petitioner's income tax for 1953 and 1954 of $1,745.77 and $3,571.42, respectively, and additions to tax for the same years as follows:

  Year    Addition to tax    Code section

  1953       $436.44        291(a)1
               87.29        293(a)1...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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