DUNN v. COMMISSIONER

Docket No. 92129.

22 T.C.M. 1583 (1963)

T.C. Memo. 1963-301

William E. Dunn and Beatrice E. Dunn v. Commissioner.

United States Tax Court.

Filed November 1, 1963.


Attorney(s) appearing for the Case

Albert Hessberg II, for the petitioners. Warren S. Shine, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined the following deficiencies in petitioners' income tax and in additions thereto under section 294(d) (1) (A), I. R. C. 1939, and section 6651(a), I. R. C. 1954, for the following taxable years:

                           Deficiency
                 ------------------------------
                 Income     Sec. 294...

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