SULLIVAN v. COMMISSIONER

Docket No. 46943.

16 T.C.M. 599 (1957)

T.C. Memo. 1957-131

Cornelius W. Sullivan and Mary E. Sullivan v. Commissioner.

United States Tax Court.

Filed July 19, 1957.


Attorney(s) appearing for the Case

John A. McCann, Esq., Frick Building, Pittsburgh, Pa., for the petitioners. David L. Ketter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax of $140,357.52 for the year 1950, and additions to the tax under sections 293(b) and 294(d)(2), Internal Revenue Code of 1939,1 in the respective amounts of $70,178.76 and $8,421.45. The deficiency is due to the following adjustments made to the net income reported by petitioners...

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