CLEVELAND CHIROPRACTIC COLLEGE v. COMMISSIONER

Docket Nos. 80745, 80746.

21 T.C.M. 1 (1962)

T.C. Memo. 1962-1

Cleveland Chiropractic College, a corporation, 3724 Troost Ave., Kansas City, Mo. v. Commissioner. Dr. Carl S. Cleveland, Sr., 3511 West Olympic Boulevard, Los Angeles, California v. Commissioner.

United States Tax Court.

Filed January 3, 1962.


Attorney(s) appearing for the Case

V. E. Phillips, Esq., Home Savings Bldg., Kansas City, Mo., for the petitioners. Merrill R. Talpers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in and additions to petitioners' income tax for the years and in the amounts as follows:

  Cleveland Chiropractic College —
  Docket No. 80745

                                   Additions to Tax
  Year            Deficiency   Sec. 291(a)   Sec. 293(a)

  1948 ........    $3,072.24    $ 768.06       $153.61
  1949 ........     4,806.41    1...

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