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HEARD v. COMMISSIONER

Docket No. 63334.

30 T.C. 1093 (1958)

DRAYTON HEARD AND ELIZABETH A. HEARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 18, 1958.

Attorney(s) appearing for the Case

Drayton Heard, pro se.

Charles A. Boyce, Esq., for the respondent.

TIETJENS, Judge:

This proceeding involves the determination of an overassessment of and additions to petitioners' income tax as set forth below:

                                                          Additions to tax
                                               -------------------------------------
          Year                Overassessment   Sec.294 (d) (1) (A)   Sec.294 (d
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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