KOYL v. COMMISSIONER

Docket Nos. 48336-48338.

16 T.C.M. 586 (1957)

T.C. Memo. 1957-130

Archie M. Koyl v. Commissioner. Fawn A. Koyl v. Commissioner. Archie M. Koyl and Fawn A. Koyl v. Commissioner.

United States Tax Court.

Filed July 17, 1957.


Attorney(s) appearing for the Case

Walter M. Campbell, Esq., and George M. Bryant, Esq., for the petitioners. Sidney Machtinger, Esq., and Earl J. Gardner, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

This consolidated proceeding involves deficiencies in income tax and additions to tax determined against petitioners as follows:

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                                                             Additions to tax
             Petitioner                  Year    Deficiency     Sec. 293(b)
------------------------...

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