Cummings v. Commissioner

Oswill M. Cummings, Jr. v. Commissioner.

Cummings v. Commissioner

Docket No. 3183-65.

United States Tax Court

T.C. Memo 1968-52; 1968 Tax Ct. Memo LEXIS 245; 27 T.C.M. (CCH) 273; T.C.M. (RIA) 68052;

March 29, 1968. Filed

S.P.Keith, Jr., P.O.Box 8332, Birmingham, Ala., for the petitioner. Homer F. Benson, for the respondent. 274

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: The respondent determined deficiencies in income tax and additions to tax as follows:

Additions to Tax

Sec. 293(b)

I.R.C. 1939

Sec. 294

Taxable

Sec. 291(a)

or sec. 6653(b)(d)(1)(A)

Sec. 6654(a)

Year

Deficiency

I.R.C. 1939

I.R…