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WEIR v. COMMISSIONER

Docket Nos. 48882, 49550.

17 T.C.M. 781 (1958)

T.C. Memo. 1958-158

Paul V. Weir and Margaret G. Weir v. Commissioner. Paul V. Weir v. Commissioner.

United States Tax Court.

Filed August 21, 1958.

Attorney(s) appearing for the Case

James H. Larva, Esq., 50 East Broad Street, Columbus, Ohio, and Henry J. Linton, Esq., for the petitioners. Lyman G. Friedman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined deficiencies in income tax and additions to tax under section 293(b), Internal Revenue Code of 1939, as follows:

           Paul V. Weir and Margaret G. Weir,
                    Docket No. 48882

                                    Addition to Tax
  Year                Deficiency      Sec. 293(b)
  1948 ...........    $ 24,708.52     $12,354.26
  1949 .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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