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PETERSON v. COMMISSIONER

Docket Nos. 62150, 62151.

16 T.C.M. 396 (1957)

T.C. Memo. 1957-96

Donald R. Peterson and Dorothy M. Peterson v. Commissioner.

United States Tax Court.

Filed June 18, 1957.

Attorney(s) appearing for the Case

Joseph A. Maun, Esq., Hamm Building, St. Paul, Minn., for petitioners. R. J. Worden, Esq., for respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax and additions under sections 291(a), 293(b), 294(d)(1)(A), and 294(d)(2), 1939 Code, for the years 1947, 1948, 1950, 1951, and 1952, as follows:

  Year                           Tax        Section      Section     Section     Section
                              Deficiency     291(a)       293(b)  294(d)(1)(A)  294(d)(2)

  1947....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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