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FOUNDATION FOR DIVINE MEDITATION, INCORPORATED v. COMMISSIONER

Docket Nos. 2601-62, 2600-62.

24 T.C.M. 411 (1965)

T.C. Memo. 1965-77

The Foundation for Divine Meditation, Incorporated v. Commissioner. Merle E. Parker v. Commissioner.

United States Tax Court.

Filed April 5, 1965.

Attorney(s) appearing for the Case

Merle E. Parker, Cedar Heart of the Ozarks, Thornfield, Mo., (an officer) for the petitioners. Douglas W. Argue for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in income taxes and additions to tax as follows:

                                                                      Section         Section
                                              Year    Deficiency     6651(a)1     6653(a)

  The Foundation for Divine Meditation,
    Incorporated, Docket No. 2601-62 .....    1954...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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