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SCOTT-NICKELS BUS COMPANY v. COMMISSIONER

Docket Nos. 40399-40401.

15 T.C.M. 606 (1956)

T.C. Memo. 1956-120

Scott-Nickels Bus Company, a corporation v. Commissioner. Joseph E. Johnson v. Commissioner. Estate of Henry Nickels, Deceased, Catherine Nickels, Executrix v. Commissioner.

United States Tax Court.

Filed May 18, 1956.

Attorney(s) appearing for the Case

Charles W. Moxley, Esq., 1601 Kanawha Valley Building, Charleston, W. Va., and W. M. Drennen, Esq., for the petitioners. R. G. de Quevedo, Esq., and Lyman G. Friedman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in tax of the petitioners and additions to tax under sections 293(b) and 291 of the Internal Revenue Code of 1939 as follows for the indicated years:

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                                                                                   Additions to Tax...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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