Hannaford v. Commissioner

Thomas H. Hannaford v. Commissioner.

Hannaford v. Commissioner

Docket No. 63844.

United States Tax Court

T.C. Memo 1960-78; 1960 Tax Ct. Memo LEXIS 211; 19 T.C.M. (CCH) 409; T.C.M. (RIA) 60078;

April 22, 1960

Raymond F. Barrett, Esq., and William G. Shea, Esq., 60 State Street, Boston, Mass., for the petitioner. John M. Doukas, Esq., and Charles T. Shea, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in income tax and additions to tax as follows:

Additions to Tax

Section 293(a),

Revenue Act

of 1938

Section 293(a),

Year

Deficiency

I.R.C.…