SHORE v. COMMISSIONER

Docket Nos. 64818-64820, 64840, 64874, 71532, 71534.

18 T.C.M. 721 (1959)

T.C. Memo. 1959-166

Philip Shore and Ann E. Shore, et al. v. Commissioner.

United States Tax Court.

Filed August 27, 1959.


Attorney(s) appearing for the Case

John J. Trenam, Esq., Citizens Building, Tampa, Fla., and Sherwin P. Simmons, Esq., for the petitioners. Roger L. Davis, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined the following deficiencies in income tax and additions to tax under sections 294(d)(1)(A) and 294(d)(2) of the Internal Revenue Code of 19392 for the years indicated:

                                                             Additions to tax under sections

  Docket No.    Year                Deficiency ...

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