HORNBURG v. COMMISSIONER

Docket Nos. 89477, 89598, 89610, 90132, 95435, 112-62, 542-62, 587-62, 634-62, 782-62— 784-62.

22 T.C.M. 459 (1963)

T.C. Memo. 1963-95

Elmer Hornburg and Verna Hornburg, his wife v. Commissioner.

United States Tax Court.

Filed April 2, 1963.


Attorney(s) appearing for the Case

Andrew F. Slaby, Esq., for the petitioners. Melvin E. Pearl, Esq., and Denis J. Conlon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined the following deficiencies in petitioners' income tax and additions to tax for the years 1957 and 1958:

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                                                                                          Addition to Tax
                                     ...

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