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WAGNER v. COMMISSIONER

Docket No. 4491-64.

26 T.C.M. 8 (1967)

T.C. Memo. 1967-3

Frank J. Wagner v. Commissioner.

United States Tax Court.

Filed January 9, 1967.

Attorney(s) appearing for the Case

Chester B. Griffin, P. O. Box 309, Fort Pierce, Fla., and Philip G. Nourse; for the petitioner. Glen W. Gilson II and George L. Hudspeth, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined that petitioner is liable for the following deficiencies in income tax, and additions to tax:

  ---------------------------------------------------------------------------------------------------------
                                                             Additions to Tax
                                            I. R. C. 1939                        I. R. C. 1954
       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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