KIRCHNER v. COMMISSIONER

Docket No. 49227.

15 T.C.M. 1399 (1956)

T.C. Memo. 1956-266

Joseph C. Kirchner, Matilda Kirchner (Husband and Wife) v. Commissioner.

United States Tax Court.

Filed November 30, 1956.


Attorney(s) appearing for the Case

Joseph C. Kirchner, West Liberty Street, Arlington, Ohio, pro se. John J. Larkin, Esq., for the respondent.


Memorandum Opinion

The Commissioner has determined deficiencies in income tax and additions to the tax against petitioners Joseph C. and Matilda Kirchner, husband and wife, for the years 1948 through 1951 as follows:

  Taxable year
     ended                       Sec. 291(a)    Sec. 293(a)    Sec. 294(d)
  December 31     Deficiency       I. R. C.       I. R. C.       I. R. C.
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