LONGFELLOW v. COMMISSIONER

Docket No. 60054.

31 T.C. 11 (1958)

GEORGE W. LONGFELLOW AND RUTH LONGFELLOW, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 9, 1958.


Attorney(s) appearing for the Case

Don O. Russell, Esq., for the petitioners.

Towner S. Leeper, Esq., for the respondent.


The Commissioner determined deficiencies in income tax and additions under section 294 (d) as follows:

------------------------------------------------------------------------
                                               |            | Additions
                     Year                      | Deficiency | under sec.
                                               |            |  294 (d)
-----------------------------------------------|------------|------...

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