ESTATE OF BARRIOS v. COMMISSIONER

Docket No. 58314.

29 T.C. 378 (1957)

ESTATE OF LUKE J. BARRIOS, DECEASED, AND SALLIE F. BARRIOS, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 29, 1957.


Attorney(s) appearing for the Case

Sidney W. Provensal, Jr., Esq., for the petitioners.

Jackson L. Bailey, Esq., for the respondent.


TRAIN, Judge:

Respondent determined deficiencies in the petitioners' income tax and additions to tax as follows:

                                                        Addition to
                                                         tax under
                                                         sec. 294
Year                                       Deficiency     (d) (2)

1951 --------...

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