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COTTINGHAM v. COMMISSIONER

Docket Nos. 46721, 46722, 56880, 56881.

15 T.C.M. 987 (1956)

T.C. Memo. 1956-186

M. L. Cottingham, et al. v. Commissioner.

United States Tax Court.

Filed August 14, 1956.

Attorney(s) appearing for the Case

James F. Graham, Esq., and Ernest B. Graham, Esq, for the petitioners. John C. Calhoun, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies in income tax:

  Docket                                    Additions
    No.    Year               Deficiency      to tax

  46721    1947 ..........    $23,081.11
  46722    1947 ..........     10,389.96
           1948 ..........     13,211.75
                                           Section 294
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