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JONES v. COMMISSIONER

Docket Nos. 47762, 47763.

25 T.C. 1100 (1956)

A. RAYMOND JONES AND MARY LOU JONES, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 29, 1956.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., for the petitioners.

Frank C. Allen, Esq., for the respondent.

The Commissioner determined deficiencies and additions to the tax against A. Raymond and Mary Lou Jones as follows:

                      Deficiency                 Additions to the tax under sec.
Year                    in tax       291 (a)     293 (b)        294 (d) (1) (A)    294 (d) (2)

1948 --------------   $53,553.74   $13.388.44   $26,776.87    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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