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THROWER v. COMMISSIONER

Docket Nos. 76715, 89111, 89112.

21 T.C.M. 1540 (1962)

T.C. Memo. 1962-291

James T. Thrower and Jane P. Thrower v. Commissioner.

United States Tax Court.

Filed December 11, 1962.

Attorney(s) appearing for the Case

Edward S. Smith, Esq., Richard S. Doyle, Esq., and Stanley Worth, Esq., for the petitioners. Wallace W. Wright, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined the following deficiencies in income tax and additions to tax:

-----------------------------------------------------------------------------------
                                                     Additions to Tax
Docket                     Income Tax   Sec. 293(b)   Sec. 294(d) (2)  Sec. 6653(b)
Number  Year                Deficiency  1939 Code       1939...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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