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KANN v. COMMISSIONER

Docket No. 54702.

20 T.C.M. 1526 (1961)

T.C. Memo. 1961-294

Benjamin Kann v. Commissioner.

United States Tax Court.

Filed October 25, 1961.

Attorney(s) appearing for the Case

James E. Markham, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

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

                                Addition to tax, sec.
  Year         "Deficiency"      293(b), I.R.C. 1939

  1945 ......   $1,994.31             $  997.16
  1946 ......    6,400.62              3,200.31
  1947 ......      407.47                203.74

Petitioner was not represented...

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