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ARTIS v. COMMISSIONER

Docket No. 50188.

20 T.C.M. 415 (1961)

T.C. Memo. 1961-92

Earl Artis and Oda Bell Artis v. Commissioner.

United States Tax Court.

Filed March 31, 1961.

Attorney(s) appearing for the Case

Stanley E. Jennings, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax and additions to tax under sections 293(b) and 294(d)(2), Internal Revenue Code of 1939,1 as follows:

                                  Additions to Tax
                           --------------------------------
  Year           Amount      Sec. 293(b)    Sec. 294(d)(2)

  1948 ....    $34,393.90    $17,196.95       $3,261.30...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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