WHIPPLE v. COMMISSIONER

Docket No. 65603.

19 T.C.M. 187 (1960)

T.C. Memo. 1960-36

A. J. Whipple and Mildred Whipple v. Commissioner.

United States Tax Court.

Filed February 29, 1960.


Attorney(s) appearing for the Case

Ben H. Schleider, Jr., Esq., and Charles Dillingham, Esq., for the petitioners. D. Louis Bergeron, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in petitioners' income tax and in additions to tax for the years 1952 and 1953 as follows:

                                Sec.       Sec.       Sec.
                 Income       294(d)1     294(d)       294
  Year             Tax         (1)(A)     (1)(B)     (d)(2)

  1952....     $   297.04    $2,664.07     -0-      $1,776...

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