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BUCKLEY v. COMMISSIONER

Docket No. 61688.

29 T.C. 455 (1957)

CLARENCE F. BUCKLEY AND PAULINE A. BUCKLEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 13, 1957.

Attorney(s) appearing for the Case

James J. Waters, Esq., for the petitioners.

Sylvan Siegler, Esq., for the respondent.

The Commissioner determined a deficiency in income tax for the taxable year 1951 and additions to tax under section 294 (d) (1) (A) and (d) (2), 1939 Code, as follows:

Deficiency                                Sec. 294 (d) (1) (A)   Sec. 294 (d) (2)

$3,599.16 -----------------------------          $586.07              $405.74

The chief question is whether the net amount of $16,121.83, which...

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