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BANKS v. COMMISSIONER

Docket No. 42724.

20 T.C.M. 1165 (1961)

T.C. Memo. 1961-237

Thomas W. Banks v. Commissioner.

United States Tax Court.

Filed August 22, 1961.

Attorney(s) appearing for the Case

Joseph A. Maun, Esq., and William R. Busch, Esq., for the petitioner. T. A. Steele, Esq., and L. A. Hanns, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined deficiencies in income tax and additions to tax as follows:

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

  1937 .........  $    645.94  $    322.97   .........
  1938 .........       780.28   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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