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SCHAEFFER v. COMMISSIONER

Docket No. 61539.

16 T.C.M. 291 (1957)

T.C. Memo. 1957-68

J. H. Schaeffer, Jr., and Opal R. Schaeffer v. Commissioner.

United States Tax Court.

Filed April 30, 1957.

Attorney(s) appearing for the Case

Tom Mitchell, Jr., Esq., 128 North Court Avenue, Memphis, Tenn., for the petitioners. James R. Harper, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax for the years 1952 and 1953 as follows:

                                        Addition to Tax
  Year                     Deficiency   Sec. 294(d) (2)

  1952...................  $ 8,191.10     $  555.72
  1953...................   25,399.22      1,677.75

Certain adjustments have not been contested...

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