BOTTENFIELD v. COMMISSIONER

Docket Nos. 71192, 71193.

19 T.C.M. 1355 (1960)

T.C. Memo. 1960-241

W. M. Bottenfield v. Commissioner. William M. Bottenfield and Evelyn G. Bottenfield v. Commissioner.

United States Tax Court.

Filed November 16, 1960.


Attorney(s) appearing for the Case

W. M. Bottenfield, pro se, R. D. #1, Box 162, Hollidaysburg, Pa. Frederick A. Levy, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

In these consolidated cases the Commissioner determined deficiencies in petitioners' income tax and additions to tax as follows:

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

  Docket No. 71192
       1947.............   $7...

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