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WINER v. COMMISSIONER

Docket Nos. 38793, 38794.

13 T.C.M. 858 (1954)

T. C. Memo. 1954-148

H. H. Winer and Margaret Winer v. Commissioner. H. H. Winer v. Commissioner.

United States Tax Court.

Filed September 10, 1954.

Attorney(s) appearing for the Case

Fred M. Williams, Jr., Esq., 826 Cherry Street, Chattanooga, Tenn., for the petitioners. Frederick T. Carney, Esq., and S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income tax and additions to tax under section 293(b) of the Internal Revenue Code of 1939, as follows:

         H. H. Winer and Margaret Winer,
                Docket No. 38793

                               Additions to tax
  Year            Deficiency   under Sec. 293(b)

  1948 .........  $9,384.98        $4,231.83
  1949 .........     275.00...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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