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WILSON v. COMMISSIONER

Docket Nos. 49001, 49003.

25 T.C. 1058 (1956)

THOMAS WILSON AND MARY W. WILSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD N. RICHARDS AND HELENE H. RICHARDS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 21, 1956.

Attorney(s) appearing for the Case

Stanley Worth, Esq., and Edward S. Smith, Esq., for the petitioners.

Robert A. Bridges, Esq., for the respondent.

The respondent determined deficiencies in the income taxes of petitioners and additions thereto under section 294 (d), 1939 Code, for the years and in amounts as follows:

                 Thomas and Mary W. Wilson, Docket No. 49001

Year                                                  Deficiency   Sec.294 (d)

1948 ----------------------------------------------   $23,370.10
1949 ----------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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