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BIRD v. COMMISSIONER

Docket No. 81407.

21 T.C.M. 384 (1962)

T.C. Memo. 1962-74

Mark A. Bird and Phyllis K. Bird v. Commissioner.

United States Tax Court.

Filed April 3, 1962.

Attorney(s) appearing for the Case

J. B. Fisher, Esq., Kanawha Valley Bldg., Charleston, W. Va., W. Chapman Revercomb, Esq., and Leslie D. Price, Esq., for the petitioners. Mark H. Berliant, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in income tax and additions thereto against petitioners for the calendar years 1953 to 1956, inclusive, as follows:

                                                Additions to Tax
  Year               Deficiency   Sec. 293(b)    Sec. 294(d)(2)   Sec. 6653(b)
                                 I. R. C. 1939   I. R. C. 1939    I. R. C. 1954

  1953...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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