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A. F. LOWES LUMBER CO. v. COMMISSIONER

Docket Nos. 71689, 71690.

19 T.C.M. 727 (1960)

T.C. Memo. 1960-141

A. F. Lowes Lumber Co. v. Commissioner. Estate of A. F. Lowes, Deceased, the First National Bank of Portland (Oregon), Executor, and Ruth L. Lowes, surviving wife, v. Commissioner.

United States Tax Court.

Filed June 30, 1960.

Attorney(s) appearing for the Case

Frank E. Nash, Esq., American Bank Building, Portland, Ore. Maurice O. Georges, Esq., and Donald R. Holman, Esq., for the petitioners. John D. Picco, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in the income tax liabilities of petitioners and an addition to tax as follows:

                                     Addition to
          Fiscal year                 tax Sec.
Docket     ending                    294(d)(2),
  No.      August 31    Deficiency   I.R.C. 1939

71689        1951       $ 31,601.71
             1952         85,156.54
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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