Blatchford v. Commissioner

James E. Blatchford v. Commissioner.

Blatchford v. Commissioner

Docket No. 58107.

United States Tax Court

T.C. Memo 1963-83; 1963 Tax Ct. Memo LEXIS 261; 22 T.C.M. (CCH) 356; T.C.M. (RIA) 63083;

March 21, 1963

Robert P. Smith, Esq., Bowen Bldg., Washington, D.C., Joseph W. Kiernan, Esq., and D. A. Baker, Esq., for petitioner. Paul E. Waring, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income taxes and additions thereto for the calendar years 1938 to 1947, inclusive, as follows:

Additions to Tax

Sec.

Sec.

Year

Deficiency

293(b…