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NELSON v. COMMISSIONER

Docket Nos. 32013, 32014, 32015, 32016, 32017.

19 T.C. 575 (1952)

R. E. NELSON, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 30, 1952.

Attorney(s) appearing for the Case

D. H. Markstein, Esq., for the petitioners.

Frederick T. Carney, Esq., for the respondent.

The respondent has determined deficiencies in income taxes and penalties for the calendar year 1946 as follows:

-------------------------------------------------------------------------------------------------
                         Name                    | Docket | Deficiency | Negligence | Delinquency
                                                 |   No.  |            |  penalty   |   penalty
-------------------------------------------------|------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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