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NEIL v. COMMISSIONER

Docket Nos. 57806, 64845, 64846.

17 T.C.M. 429 (1958)

T.C. Memo. 1958-88

W. H. Neil v. Commissioner. W. H. Neil and Aileen W. Neil v. Commissioner.

United States Tax Court.

Filed May 16, 1958.

Attorney(s) appearing for the Case

R. B. Cannon, Esq., Fort Worth National Bank Building, Fort Worth, Tex., for the petitioners. Paul M. Newton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax and additions thereto for the years and in the amounts as follows:

                              Additions under
                              I. R. C. of 1939
                              -----------------
                            Sec. 294   Sec. 294
Year           Deficiency   (d)(1)(A)   (d)(2)

  1949.....    $ 9,683.63  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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