CUMMINGS v. COMMISSIONER

Docket No. 3183-65.

29 T.C.M. 530 (1969)

Oswill M. Cummings, Jr. v. Commissioner.

United States Tax Court.

December 2, 1969.


Memorandum and Order

TIETJENS, Judge:

This case is before the Court on remand from the Court of Appeals for the Fifth Circuit dated April 30, 1969. Neither party has requested a further hearing.

On October 21, 1969 and November 24, 1969 respondent and petitioner respectively submitted differing computations for the redetermination of the deficiencies, both purportedly in accordance with their understanding of the remand. We have carefully considered...

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