BRIZENDINE v. COMMISSIONER

Docket No. 51999.

16 T.C.M. 149 (1957)

T.C. Memo. 1957-32

Everett W. Brizendine and Margaret D. Brizendine, Husband and Wife v. Commissioner.

United States Tax Court.

Filed February 20, 1957.


Attorney(s) appearing for the Case

Morton Honeyman, Shenandoah Building, Roanoke, Va., Esq., for the petitioners. John J. Larkin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves the following deficiencies in income tax and additions thereto:

--------------------------------------------------------------------------------
                                            Additions to Tax Under
                 Income Tax                              Sec. 294      Sec.
  Year           Deficiency   Sec. 291(a)   Sec. 293(a)  (d)(1)(A)   294(d)(2)
-----------------...

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