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DODD v. COMMISSIONER

Docket No. 80733.

20 T.C.M. 37 (1961)

T.C. Memo. 1961-8

Walter I. Dodd and Amelia Lee Dodd v. Commissioner.

United States Tax Court.

Filed January 23, 1961.

Attorney(s) appearing for the Case

N. A. Townsend, Jr., Esq., 401 Oberlin Road, Raleigh, N. C., for the petitioners. James E. Johnson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax as follows:

  Year                     Amount

  1955...................  $3,232.07
  1956...................   3,454.57
  1957...................   2,699.85

The questions for decision are whether certain advances made to or for the benefit of a corporation in which petitioner...

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