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MARBUT v. COMMISSIONER

Docket No. 55655.

28 T.C. 687 (1957)

HAROLD C. MARBUT AND DOROTHY H. MARBUT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 24, 1957.

Attorney(s) appearing for the Case

D. Field Yow, Esq., for the petitioners.

Robert B. Kollen, Esq., for the respondent.

ARUNDELL, Judge:

Respondent determined deficiencies in additions to income tax for the taxable years ended December 31, 1950 and 1951, in amounts as follows:

                                                     Deficiencies in additions under
                                                          Sec. 294         Sec. 294
Year                                                    (d) (1) (A)   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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