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WOOD v. COMMISSIONER

Docket No. 58404.

17 T.C.M. 535 (1958)

T.C. Memo. 1958-105

W. C. Wood and Altamae Wood v. Commissioner.

United States Tax Court.

Filed June 6, 1958.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., Republic Bank Building, Dallas, Tex., and Robert J. Hobby, Esq., for the petitioners. Roy E. Graham, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in the petitioners' income tax and additions to the tax as follows:

                                    Additions
                                   to Tax Sec.
  Year                Deficiency    294(d)(2)

  1948 ...........    $ 6,887.28     ......
  1949 ...........      9,437.09     ......
  1950 ...........     14,047.72     ......
  1951 .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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