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PERKINS v. COMMISSIONER

Docket No. 56782.

16 T.C.M. 548 (1957)

T.C. Memo. 1957-128

John Hamilton Perkins and Virginia M. Perkins v. Commissioner.

United States Tax Court.

Filed July 12, 1957.

Attorney(s) appearing for the Case

W. L. Mims, Esq., Massey Building, Birmingham, Ala., for the petitioners. Lester R. Uretz, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax and additions to the tax as follows:

-----------------------------------------------------------------------------------------
                                             Addition to Tax
                                            Sec.           Sec.
  Year    Income Tax    Sec 293 (a)    294(d)(1)(A)      294(d)(2)           Total
----------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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