O'DELL v. COMMISSIONER

Docket No. 56301.

26 T.C. 592 (1956)

ISHMAEL S. O'DELL AND MARY J. O'DELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 20, 1956.


Attorney(s) appearing for the Case

Maurice E. Bishop, Esq., for the petitioners.

W. Preston White, Jr., Esq., for the respondent.


The Commissioner has determined deficiencies in petitioners' income taxes as follows:

Year                                             Deficiency

1949 -----------------------------------------    $2,754.02
1950 -----------------------------------------       584.46
1951 -----------------------------------------     1,600.76
1952 -----------------------------------------     2,307.63

The deficiency for 1949 is due to the addition...

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