BLACKWELL v. COMMISSIONER

Docket Nos. 78513, 78514.

20 T.C.M. 599 (1961)

T.C. Memo. 1961-124

Homer L. Blackwell v. Commissioner. Homer L. Blackwell and Leone P. Blackwell v. Commissioner.

United States Tax Court.

Filed May 4, 1961.


Attorney(s) appearing for the Case

Russell W. Baker, Esq., and Marvin C. Hayward, Esq., for the petitioners. Sylvan Siegler, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined deficiencies in income tax and additions to the tax for the calendar years and in the amounts as follows:

---------------------------------------------------------------------------------------
                                        Additions to Tax Under I. R. C. 1939
                                                      Sec. 294         Sec. 294
  Year  ...

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