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ESTRELLA v. COMMISSIONER

Docket Nos. 16802-16805.

13 T.C.M. 800 (1954)

T. C. Memo. 1954-127

Victor B. Estrella and Artemisa Estrella v. Commissioner. Victor B. Estrella v. Commissioner. Artemisa Estrella v. Commissioner.

United States Tax Court.

Filed August 17, 1954.

Attorney(s) appearing for the Case

Earl C. Crouter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in the income tax of the petitioners and additions to tax under section 293(b) of the Internal Revenue Code as follows:

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                                               Docket No. Year    Tax      Addition to Tax
----------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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