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LIM v. COMMISSIONER

Docket No. 87177.

22 T.C.M. 393 (1963)

T.C. Memo. 1963-85

Boon Pieng Lim, also known as John Yao v. Commissioner.

United States Tax Court.

Filed March 25, 1963.

Attorney(s) appearing for the Case

Sidney U. Hiken, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax, additions to tax for fraud under section 6653(b) of the Internal Revenue Code of 1954, and an addition to tax under section 294(d)(1)(A) of the 1939 Code against the petitioner as follows:

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                                 Addition under   Addition under Sec.
    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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