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MAGAZINER v. COMMISSIONER

Docket No. 58798.

16 T.C.M. 129 (1957)

T.C. Memo. 1957-26

David A. Magaziner, Jr., Edith B. Magaziner v. Commissioner.

United States Tax Court.

Filed February 8, 1957.

Attorney(s) appearing for the Case

D. Arthur Magaziner, Esq., 2940 Midvale Avenue, Philadelphia, Pa., for the petitioners. George H. Bowers, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

Petitioners are husband and wife. They filed a joint income tax return for 1950 on March 15, 1951. On April 22, 1955, the Commissioner sent to them a notice of deficiency in the amount of $199.02 plus an addition to tax in the amount of $101.70 pursuant to Section 294 (d)(1)(A) of the 1939 Code and a further addition in the amount of $62.48 pursuant to Section 294(d)(2). The question for decision is whether...

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