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CASEY v. COMMISSIONER

Docket No. 63067.

19 T.C.M. 1271 (1960)

T.C. Memo. 1960-227

D. E. Casey and M. D. Casey v. Commissioner.

United States Tax Court.

Filed October 25, 1960.

Attorney(s) appearing for the Case

Walker Casey, Esq., Third National Bank Bldg., Nashville, Tenn., for the petitioners. George L. Hudspeth, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

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

                Addition to Tax, I. R. C. 1939

                Deficiency    Sec. 294    Sec. 294
  Year                       (d)(1)(A)     (d)(2)

  1953 ....    $ 114.30       ......        ......
  1954 ....    5,854.81       $686.05...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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