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HENSLEY v. COMMISSIONER

Docket No. 60275.

31 T.C. 341 (1958)

CARL HENSLEY AND ELOISE G. HENSLEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 12, 1958.

Attorney(s) appearing for the Case

Ernest G. Pharr, Esq., for the petitioners.

Allen T. Akin, Esq., and Harold D. Rogers, Esq., for the respondent.

The respondent determined that the petitioners are liable for a deficiency in income tax and additions to tax as follows:

                                                  Additions to tax (I. R. C. 1939)
                                   Deficiency  ------------------------------------
Year                                 in tax      Sec. 294(d)(1)(A)   Sec. 294(d)(2)

1952...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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