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RIPLEY v. COMMISSIONER

Docket No. 52796.

26 T.C. 1203 (1956)

C. A. RIPLEY AND KATHRYN T. RIPLEY, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 28, 1956.

Attorney(s) appearing for the Case

Maxwell M. Mahany, Esq., and Karl K. Kendall, Esq., for the petitioners.

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

This proceeding involves deficiencies in income tax and additions thereto as follows:


                                                     Additions to tax under
Year                           Deficiency   Sec.294 (d) (2)        Sec.294 (d) (1) (A)

1948 -----------------------   $14,589.00           $843.37                  $1,377.03
1949 ---...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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