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PLATON v. COMMISSIONER

Docket No. 73075.

20 T.C.M. 278 (1961)

T.C. Memo. 1961-50

John Platon v. Commissioner.

United States Tax Court.

Filed February 27, 1961.

Attorney(s) appearing for the Case

Laurence W. Hall, Esq., Tenney Bldg., Madison, Wis., for the petitioner. James T. Wilkes, Jr., Esq., and Rex A. Guest, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax and additions to tax for 1944-1947 as follows:

                                    Additions
                  Income        Section       Section
  Year              Tax          293(b)      294(d) (2)

  1944......    $14,916.05    $ 7,458.03    $  934.50
  1945......     24,334.01     12,167.01     1,507.33
  1946......     18,114.74...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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