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SMITH v. COMMISSIONER

Docket Nos. 44846, 44849.

14 T.C.M. 129 (1955)

T.C. Memo. 1955-38

Earl Smith v. Commissioner. Earl Smith and Mary Smith v. Commissioner.

United States Tax Court.

Filed February 14, 1955.

Attorney(s) appearing for the Case

William L. Parker, Esq., 1019 Bank of Commerce Building, Norfolk, Va., for the petitioners. Robert E. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Withey, Judge:

The respondent has determined deficiencies in the income tax of the petitioners and additions to tax under sections 293(b), 291 and 294(d)(1)(A) of the Internal Revenue Code of 1939 as follows for the indicated years:

                                                                             Additions to Tax
                           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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