DEZENDORF v. COMMISSIONER

Docket No. 66283.

20 T.C.M. 1480 (1961)

T.C. Memo. 1961-280

Edwin M. Dezendorf and Florence L. Dezendorf v. Commissioner.

United States Tax Court.

Filed October 9, 1961.


Attorney(s) appearing for the Case

David L. Tisinger, Esq., 1210 Capital Nat'l Bank Bldg., Austin, Tex., for the petitioners. Harold L. Cook, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioners and additions to tax for the indicated years as follows:

                    Additions to tax I.R.C. 1939

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

  1952    $9,617.54    $1,514.16    $1,009.44
  1953     7,814.94       799.70       468.90
...

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