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GANT v. COMMISSIONER

Docket No. 54447.

16 T.C.M. 990 (1957)

T.C. Memo. 1957-216

Paul W. Gant and Katherine Gant, Husband and Wife v. Commissioner.

United States Tax Court.

Filed November 22, 1957.

Attorney(s) appearing for the Case

James W. Allen, Esq., Third National Bank Building, Nashville, Tenn., for the petitioners. George L. Hudspeth, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined the following deficiencies in and additions to petitioners' income tax:

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

  1950 .......   $  718.82     $345.32    $142.39
  1951 .......    1,215.34     .......    .......
  1952 .......      970.00      277.88    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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