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McKIM v. COMMISSIONER

Docket No. 67501.

17 T.C.M. 767 (1958)

T.C. Memo. 1958-154

Rollin E. McKim and Vida L. McKim v. Commissioner.

United States Tax Court.

Filed August 13, 1958.

Attorney(s) appearing for the Case

Louis A. Thompson, Esq., 301 Morel Building, Savannah, Ga., for the petitioners. James E. Johnson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined an income tax deficiency and additions to tax of the petitioners as follows:

                              Additions to Tax under
                            Sec.      Sec. 294   Sec. 294
  Year       Deficiency    293(a)    (d)(1)(A)    (d)(2)
  1953 ....   $2,012.68    $100.63    $200.88    $133.92

The principal issue is whether Rollin E. McKim has established...

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