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MCMURTRY v. COMMISSIONER

Docket No. 58094.

29 T.C. 1091 (1958)

R. L. MCMURTRY, MARY P. MCMURTRY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 28, 1958.

Attorney(s) appearing for the Case

Arthur Glover, Esq., for the petitioners.

David E. Mills, Esq., for the respondent.

OPINION.

FORRESTER, Judge:

The Commissioner has determined a deficiency in petitioners' income tax for the calendar year 1951 in the amount of $2,522.64 and addition to tax for substantial underestimation of tax under section 294 (d) (2) in the amount of $151.36. Petitioners have conceded one other issue by stipulation. The facts have been wholly stipulated and are included herein by reference.

Petitioners R. L. McMurtry and Mary P. McMurtry...

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