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ELMORE v. COMMISSIONER

Docket No. 63216.

19 T.C.M. 315 (1960)

T.C. Memo. 1960-57

Betty Cox Elmore v. Commissioner.

United States Tax Court.

Filed March 30, 1960.

Attorney(s) appearing for the Case

Lee S. Jones, Esq., Kentucky Home Life Building, Louisville, Ky., for the petitioner. Vernon R. Balmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The respondent determined a deficiency and addition in petitioner's 1954 income tax as follows:

                        Addition (§ 294(d)(2)
  Deficiency              I. R. C. of 1939)

   $4,879.48................   $356.99

In an amendment to answer respondent has sought an increased deficiency and addition, the total respective amounts now claimed being $6,200.98...

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