MORAN v. COMMISSIONER

Docket Nos. 69060, 69061.

21 T.C.M. 416 (1962)

T.C. Memo. 1962-81

James J. Moran v. Commissioner. James J. Moran and Josephine Moran v. Commissioner.

United States Tax Court.

Filed April 10, 1962.


Attorney(s) appearing for the Case

Eugene J. Moran, Esq., for the petitioners. Howard B. Sweig, Esq., Arthur S. O'Neill, Esq., and John J. O'Toole, Esq., for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in income tax against petitioner James J. Moran for 1947 and against both petitioners, husband and wife, for 1948-1950, as follows:

                                               Additions to Tax, I. R. C. 1939
  Year                Income Tax     Sec. 293(b)    Sec. 294(d)(1)(A)    Sec. 294(d)(2)

  Docket No. 69060:
  1947 ............... $ 2,563.91    $ 1,281.96 ...

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