FINLEY v. COMMISSIONER

Docket Nos. 54206-54208.

16 T.C.M. 80 (1957)

T.C. Memo. 1957-16

R. E. L. Finley v. Commissioner. Jerline Dick Finley v. Commissioner. R. E. L. Finley and Jerline Dick Finley v. Commissioner.

United States Tax Court.

Filed January 28, 1957.


Attorney(s) appearing for the Case

C. E. Ram Morrison, Esq., Republic Building, Oklahoma City, Okla., and Phil Daugherty, Esq., for the petitioners. Charles J. Sullivan, Esq., and Francis S. Gettle, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined income tax deficiencies and additions to tax, as follows:

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  Dkt. No.    Year        Petitioner                            Amount of      Addition to Tax
                                                                Deficiency     Under § 293(b)
--------------------------------...

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