DE CANIZARES v. COMMISSIONER

Docket Nos. 64310, 64311.

32 T.C. 345 (1959)

JANE J. DE CANIZARES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 14, 1959.


Attorney(s) appearing for the Case

Joseph W. Price 3d, Esq., for the petitioner.

William C. Baskett, Esq., for the respondent.


The Commissioner has determined deficiencies in petitioner's income tax and an addition to tax under section 294(d)(2), 1939 Code, as follows:

---------------------------------------------------------------------------------------
                                          |                  |            | Addition to
               Docket No.                 |       Year       | Deficiency |   tax sec.
                                          |           ...

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