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THOMPSON v. COMMISSIONER

Docket No. 73957.

22 T.C.M. 696 (1963)

T.C. Memo. 1963-147

G. Haskell and Corrine J. Thompson v. Commissioner.

United States Tax Court.

Filed May 28, 1963.

Attorney(s) appearing for the Case

Gerald C. Smoak for the petitioner G. Haskell Thompson. Donald C. Knickerbocker for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

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

                           Sec. 293(b)    Sec. 6653(b)
  Year           Tax      I. R. C. 1939   I. R. C. 1954

  1953....    $2,037.26     $1,018.63       .........
  1954....     2,972.61     .........       $1,486.31
  1955....     1,603.96     .........          801.98
              _________...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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