MOORMAN v. COMMISSIONER

Docket Nos. 56115, 56116.

26 T.C. 666 (1956)

L. L. MOORMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. L. MOORMAN AND ESTATE OF LILLIAN W. MOORMAN, DECEASED, L. L. MOORMAN, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 25, 1956.


Attorney(s) appearing for the Case

Richard E. Thigpen, Esq., and Fred D. Hamrick, Jr., Esq., for the petitioners.

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


The respondent determined deficiencies in income tax and 5 per cent additions thereto for the years and in the amounts as follows:

                                                              Additions
                                                              5 per cent
Year                                           Deficiency   (Sec. 293 (a))

1949 ---------------------------------------      $577.81        ...

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