LILLY v. COMMISSIONER

Docket No. 55344.

15 T.C.M. 1087 (1956)

T.C. Memo. 1956-207

Roscoe Lilly and Eleanor Lilly v. Commissioner.

United States Tax Court.

Filed September 10, 1956.


Attorney(s) appearing for the Case

John L. Flynn, C. P. A., United States National Bank Building, Portland, Ore., for the petitioners. John D. Picco, Esq., for the respondent.


Memorandum Opinion

LEMIRE, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to the tax in the years and in the amounts as follows:

                            Additions to the Tax
                            Sec. 294    Sec. 294
  Year         Deficiency   (d)(1)(A)    (d)(2)

  1949 .....   $  947.16     $110.08    $ 66.04
  1950 .....    1,410.00      267.02     160.21
  1951 .....      394.94       31...

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