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LOWE v. COMMISSIONER

Docket Nos. 43972, 44049, 44227.

14 T.C.M. 547 (1955)

T.C. Memo. 1955-150

Lloyd J. Lowe v. Commissioner. William H. Andes v. Commissioner. Helen M. Andes v. Commissioner.

United States Tax Court.

Filed June 14, 1955.

Attorney(s) appearing for the Case

Thomas Clay Collier, Jr., Esq., for the petitioners. Charles R. Hembree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax of petitioners and additions to tax as follows:

--------------------------------------------------------------------
                                             Addition    Addition
                                              to tax    to tax for
                        Year  Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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