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MURDAUGH v. COMMISSIONER

Docket Nos. 45495, 45496.

14 T.C.M. 974 (1955)

T.C. Memo. 1955-245

Randolph and Gladys M. Murdaugh v. Commissioner. Randolph Murdaugh v. Commissioner.

United States Tax Court.

Filed August 31, 1955.

Attorney(s) appearing for the Case

Henry H. Edens, Esq., and Henry Hammer, Esq., for the petitioners. Ralph V. Bradbury, Jr., Esq., and George W. Calvert, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These consolidated proceedings involve deficiencies in income taxes and penalties, under section 293(b), Internal Revenue Code of 1939, as follows:

                                      Amount of
                                     Deficiency
                                ____________________
                                 Income
     Petitioner         Year      Tax       Penalty...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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