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CLAYTON v. COMMISSIONER

Docket No. 54453.

15 T.C.M. 105 (1956)

T.C. Memo. 1956-21

R. M. Clayton and Opal Clayton, Husband and Wife v. Commissioner.

United States Tax Court.

Filed January 25, 1956.

Attorney(s) appearing for the Case

Harold B. Stone, Esq., Empire Building, Knoxville, Tenn., for the petitioners. Herman Wolff, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income taxes and additions to the tax under section 294(d)(1)(A) and 294(d)(2), Internal Revenue Code of 1939, of the petitioners as follows:

                                Section       Section
                              294(d)(1)(A)   294(d)(2)
  Year         Deficiency      Addition      Addition

  1949......    $  38.00
  1950......    4,640.10        $560.27...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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