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YOUNG v. COMMISSIONER

Docket No. 60144.

29 T.C. 850 (1958)

ARTHUR M. YOUNG AND RUTH F. YOUNG, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 17, 1958.

Attorney(s) appearing for the Case

Andrew B. Young, Esq., and David P. Brown, Jr., Esq., for the petitioners.

Edward L. Newberger, Esq., for the respondent.

TRAIN, Judge:

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


----------------------------------------------------------------------
                 Year                  | Deficiency | Additions to tax
                                       |            | sec. 294 (d) (2)
---------------------------------------|------------|-----------------
1951 -...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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