TEHAN v. COMMISSIONER

Docket Nos. 55597, 55598.

18 T.C.M. 616 (1959)

T.C. Memo. 1959-140

Eugene E. Tehan and Charlotte Tehan v. Commissioner.

United States Tax Court.

Filed June 30, 1959.


Attorney(s) appearing for the Case

Martin J. Torphy, Esq., 231 West Wisconsin Avenue, Milwaukee, Wis., for the petitioners. R. B. Wolter, Esq., and James T. Wilkes, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies in income tax for the years 1947-1949, inclusive, and additions under section 293(a), 1939 Code, as follows:

  Year             Deficiency   Sec. 293(a)

  1947 ........    $12,174.48    $608.72
  1948 ........        265.54      13.28
  1949 ........      1,740.54      87.03

By amendment to his answer, respondent has made claim, under...

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