CULP v. COMMISSIONER

Docket No. 622-63.

24 T.C.M. 1797 (1965)

T.C. Memo. 1965-324

Chesley K. Culp and Irma L. Culp v. Commissioner.

United States Tax Court.

Filed December 28, 1965.


Attorney(s) appearing for the Case

William Andress, Jr., and Clyde J. Watts, for the petitioners. J. C. Linge, for the respondent.


Memorandum Opinion

PIERCE, Judge:

The respondent determined deficiencies in the income taxes of the petitioners and additions to tax for fraud and for failure to file declarations of estimated tax, for the calendar years 1953, 1954 and 1955, as follows:

                                         Addition to tax
                                             Sec.         Sec. 294
                            Sec. 293(b)     6653(b)       (d)(1)(A...

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