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HOWKINS v. COMMISSIONER

Docket No. 3563-65.

49 T.C. 689 (1968)

WALTER A. HOWKINS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 27, 1968.

Attorney(s) appearing for the Case

David Joseph, for the petitioner.

William F. Chapman, for the respondent.

OPINION

RAUM, Judge:

The Commissioner, pursuant to sections 143(b) and 1441(a) of the Internal Revenue Codes of 1939 and 1954, respectively, determined deficiencies against petitioner in respect of his failure to withhold tax at source on payments of income to a nonresident alien individual for the following years and in the following amounts:

Year                                Deficiency

1950 -----------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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