NELSON v. COMMISSIONER

Docket Nos. 41505, 53192, 58008-58010, 59943-59945.

16 T.C.M. 988 (1957)

T.C. Memo. 1957-215

Harry Nelson et al. v. Commissioner.

United States Tax Court.

Filed November 18, 1957.


Attorney(s) appearing for the Case

Ralph V. Cecil, Esq., and Ralph J. Whitinger, C. P. A., 114 South Franklin Street, Muncie, Ind., for the petitioners. Elmer E. Lyon, Esq., and John M. Webb, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies in income tax and additions to tax:


                                                       Sec. 294     Sec. 294
Docket No.         Year    Income Tax    Sec. 293(b)   (d)(1)(A)     (d)(2)

  58010 .......    1948    $   647.65    $   369.33    $   63.97    $ 42.66
  58009 .......   ...

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