WILLIAMS v. COMMISSIONER

Docket No. 61283.

28 T.C. 1000 (1957)

JAY A. WILLIAMS AND ELLEN G. WILLIAMS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 20, 1957.


Attorney(s) appearing for the Case

Wilber Henderson, Esq., for the petitioners.

Leslie T. Jones, Jr., Esq., for respondent.


WITHEY, Judge:

The respondent determined a deficiency in petitioners' income tax for 1951 and additions to tax for that year under sections 291 (a) and 294 (d) (1) (A) and (d) (2) of the Internal Revenue Code of 1939 as follows:

                                                        Additions to tax
                                       -------------------------------------------------
                  Deficiency             ...

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