GOMEZ v. COMMISSIONER

Docket Nos. 70287 and 70295.

18 T.C.M. 628 (1959)

T.C. Memo. 1959-142

Jesus Gomez and Delia Gomez v. Commissioner. Jesus Gomez v. Commissioner.

United States Tax Court.

Filed June 30, 1959.


Attorney(s) appearing for the Case

Grant G. Calhoun, Esq., 1017 MacDonald Avenue, Richmond, Calif., for the petitioners. Nat F. Richardson, Esq., and Clyde R. Maxwell, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined the years 1951-1955, inclusive, deficiencies in income tax and additions to tax under sections 291(a), 294(d)(1)(A), and 294(d)(2) of the 1939 Code as follows:

                                             Section
                                   Section    294(d)    Section
  Year                Deficiency    291(a)    (1)(A)   294(d)(2)

  1951 .............

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