Attorney(s) appearing for the Case
Sidney B. Gambill, Esq., for the petitioners.
Hubert E. Kelly, Esq., for the respondent.
United States Tax Court.
FORRESTER, Judge:
Respondent has determined deficiencies in the income tax of petitioners and additions thereto as follows:
-----------------------------------------------------------------------------------------
| | Additions to tax
Year | Income tax |------------------------------------------
| deficiency | Sec.293 (a) | Sec...
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