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NOWLAND v. COMMISSIONER

Docket Nos. 48472, 48661, 48662.

15 T.C.M. 368 (1956)

T.C. Memo. 1956-72

Robert L. Nowland and Mary C. Nowland, His Wife v. Commissioner. The North Beach Amusement Company, Inc. v. Commissioner. Charles E. Nelson and Virginia M. Nelson, His Wife v. Commissioner.

United States Tax Court.

Filed March 23, 1956.

Attorney(s) appearing for the Case

E. H. Young, Esq., 34 Central Savings Bank Building, Baltimore, Md., for the petitioners. William Schwerdtfeger, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent in these consolidated proceedings determined deficiencies in income tax and additions to tax, as follows:

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                                                              Additions
                                                                to Tax
  Year              Petitioner                   Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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