MARCELLO v. COMMISSIONER

Docket Nos. 83196-83198.

23 T.C.M. 1870 (1964)

T.C. Memo. 1964-302

Sadie Marcello et al. v. Commissioner.

United States Tax Court.

Filed November 19, 1964.


Attorney(s) appearing for the Case

deQuincy V. Sutton, Dixie Towers, Meridian, Miss., for the petitioners. Robert S. Leigh, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in income taxes and addition to the tax:

  -------------------------------------------------------------------------------------
                                                                      Addition to Tax
                                            Docket                    Sec. 294(d)(2),
           Petitioner                ...

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