MILLER v. COMMISSIONER

Docket Nos. 55150, 55351, 55352.

26 T.C. 151 (1956)

CLARENCE W. MILLER AND EMMA L. MILLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RAYMOND S. MILLER AND JOSEPHINE MILLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK NOWATZKI AND LILLIAN NOWATZKI, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 25, 1956.


Attorney(s) appearing for the Case

Howard R. Slater, Esq., for the petitioners in Docket No. 55150.

Clarence R. Serb, Esq., for the petitioners in Docket Nos. 55351 and 55352.

Paul Levin, Esq., for the respondent.


Respondent determined the following deficiencies and penalties in petitioners' income tax liability for 1950:

                                                                      Penalties
Docket No.                                    Deficiencies  (Secs. 294(d) (1) (A), (d) (2))

55150 -----------------------------------      $5,392.04              $1,118.95
55351 ---------------------------...

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