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MARTINEZ v. COMMISSIONER

Docket Nos. 21227-21229.

14 T.C.M. 606 (1955)

T.C. Memo. 1955-162

Mrs. Manuel Martinez (Formerly Mrs. Isabelle Diffendall) v. Commissioner. Charles A. Diffendall and Isabelle Diffendall v. Commissioner. Charles A. Diffendall v. Commissioner.

United States Tax Court.

Filed June 23, 1955.

Attorney(s) appearing for the Case

John Grason Turnbull, Esq., and R. Carleton Sharretts, Jr., Esq., for the petitioners. William Schwerdtfeger, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax and penalties under section 293(b) of the Internal Revenue Code of 1939, as follows:


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                               Proceeding                         Year    Deficiency    Sec. 293(b)

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