United States Tax Court July 30, 1959, Docket No. 70806 (Smith v. Commissioner)

lead-opinion

MulROney, Judge:

The respondent determined deficiencies in income tax and additions to the tax of petitioner, as follows:

Deficiency Addition to tax, sec. 293(b), I.R.O. 1939 Year

$20,969.13 $10,484.57 1946.

16,036.83 8,018.42 1947.

9,653.49 4,826.75 1948.

U, 636.95 5,818.48 1949.

11,527.07 5,763.54 1950.