MIEG v. COMMISSIONER

Docket Nos. 65904-65907.

32 T.C. 1314 (1959)

CHARLES E. MIEG AND LILLIAN W. MIEG, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES P. FALLIS AND LAURETTA G. FALLIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM J. LADYMAN, JR., AND FLOY LADYMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRISON M. HOWARD AND ALPHONSINE C. HOWARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 29, 1959.


Attorney(s) appearing for the Case

Eugene T. Garrett, Esq., for the petitioners.

Donald P. Chehock, Esq., for the respondent.


The Commissioner determined the following deficiencies in income tax for the year 1954:

                                                         Additions to tax. I.R.C. 1939
                                                      ----------------------------------
Charles E. and Lillian W. Mieg, Docket   Deficiency   Sec. 294(d)(2)   Sec. 294(d)(1)(A)
65904                                     $5...

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