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BELL v. COMMISSIONER

Docket Nos. 60619, 60620.

16 T.C.M. 915 (1957)

T.C. Memo. 1957-201

Marion H. Bell v. Commissioner. Marion H. Bell and Bettie Lou Bell v. Commissioner.

United States Tax Court.

Filed October 24, 1957.

Attorney(s) appearing for the Case

John T. Williams, Esq., Boyle Building, Little Rock, Ark., and William H. Bowen, Esq., for the petitioners. John P. Higgins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax of petitioners and additions to tax as follows:

            Marion H. Bell — Docket No. 60619

                           Addition    Addition
                            to Tax      to Tax
  Year        Deficiency  Sec. 291(a)  Sec. 293(b)

  1945 .....   $5,232.67   $561.92     $2,616.33
  1946 .....    3,900.02    350.00...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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