Conroy v. Commissioner

Thomas D. Conroy v. Commissioner.

Conroy v. Commissioner

Docket No. 59858.

United States Tax Court

T.C. Memo 1958-6; 1958 Tax Ct. Memo LEXIS 228; 17 T.C.M. (CCH) 21; T.C.M. (RIA) 58006;

January 22, 1958

David P. Brown, Jr., Esq., Western Saving Fund Building, Philadelphia, Pa., for the petitioner. A. Jesse Duke, Jr., Esq., for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: The Commissioner determined a deficiency in income tax and an addition to tax under section 294(d)(1)(A) of the Internal Revenue Code of 1939, for the year 1952, in the respective amounts of…