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HOJ v. COMMISSIONER

Docket No. 48577.

26 T.C. 1074 (1956)

SOREN S. HOJ AND CAROLINE HOJ, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 20, 1956.

Attorney(s) appearing for the Case

H. Howard Jonesi, Esq., for the petitioners.

Andrew Kopperud, Jr., Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies and additions to the tax as follows:

----------------------------------------------------------------------------------------------
                               |            | Addition under | Addition under | Addition under
             Year              | Income tax | sec. 294(d)(1) | sec. 294(d)(2) |    sec. 291
                               |            |     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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