LYDON v. COMMISSIONER

Docket No. 73581.

23 T.C.M. 135 (1964)

T.C. Memo. 1964-27

William D. Lydon and Myrtle I. Lydon v. Commissioner.

United States Tax Court.

Filed February 4, 1964.


Attorney(s) appearing for the Case

Allan J. Smietanka and Joseph G. Smietanka, 105 W. Adams St., Chicago, Ill., for the petitioners. David H. Nelson, Donald J. Forman, and Joseph T. deNicola, for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

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

-----------------------------------------------------------------------------------------
                                  Addition under
                                   Sec. 293(b)
                                  IRC 1939 and     Addition under    Addition under
          ...

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