FOSTER v. COMMISSIONER

Docket Nos. 84095, 84644, 89864.

24 T.C.M. 1268 (1965)

T.C. Memo. 1965-246

Grant Foster and Barbara Dunn Foster v. Commissioner.

United States Tax Court.

Filed September 14, 1965.


Attorney(s) appearing for the Case

Robert J. Bird, 1000 Connecticut Ave., N. W., Washington, D. C., and Paul E. Waring, for the petitioners. Kenneth G. Anderson, George L. Hudspeth and Marshall H. Barkin, for the respondent.


Memorandum Findings of Fact and Opinion

The deficiencies and additions to tax determined by the respondent for each of the taxable years in the notices of deficiencies were as follows:

  -----------------------------------------------------------------------------------------
                                                        Additions to Tax
                                  Sec. 293(b)                                Sec. 294(d)(2)
        ...

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