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  5. 15 T.C.M. 1344 (1956)
 

MICHAEL v. COMMISSIONER

Docket Nos. 52596, 52867.

15 T.C.M. 1344 (1956)

T.C. Memo. 1956-257

H. D. Michael v. Commissioner. M. B. Hansen and Alice R. Hansen v. Commissioner.

United States Tax Court.

Filed November 19, 1956.

Attorney(s) appearing for the Case

Gordon Shephard, Esq., and James R. Oppenheimer, Esq., for the petitioner in Docket No. 52596. O. A. Brecke, Esq., for the petitioners in Docket No. 52867. George E. Van Roekel, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined deficiencies in and additions to the income taxes of petitioners as follows:

    H. D. Michael, Docket No. 52596
                            Addition to Tax
  Year          Deficiency   Sec. 293(b)

  1945 ......    $ 5,895.43    $2,947.72
  1946 ......      8,461.70     4,230.85

          M. B. Hansen and Alice R. Hansen,
                  Docket No. 52867...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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