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RAINWATER v. COMMISSIONER

Docket No. 41225.

23 T.C. 450 (1954)

H. T. RAINWATER AND EMMY LOU RAINWATER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 7, 1954.

Attorney(s) appearing for the Case

Cyrus A. Neuman, Esq., for the petitioners.

D. Z. Cauble, Jr., Esq., for the respondent.

The respondent determined deficiencies in income tax of petitioners and additions to tax for negligence as follows:

                                                  Addition
Year                                 Deficiency    to tax

1948 -----------------------------    $3,365.46    $168.27
1949 -----------------------------     2,674.22     133.71
1950 -----------------------------     2,523.04     126.15

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