MANDEL v. COMMISSIONER

Docket No. 64050.

18 T.C.M. 730 (1959)

T.C. Memo. 1959-168

Meyer M. Mandel and Perle R. Mandel v. Commissioner.

United States Tax Court.

Filed August 28, 1959.


Attorney(s) appearing for the Case

Lawrence P. D'Antonio, Esq., for the petitioners. Donald Chehock, Esq., and Eugene F. Reardon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax and additions to tax as follows:

----------------------------------------------------------------------------------
                                               Additions to Tax, I. R. C. 1939
                                                            Sec. 294     Sec. 294
  Year    Kind of Tax          Deficiency    Sec. 293(b)    (d)(1)(A)     (d)(2)
--...

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