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LEWIS v. COMMISSIONER

Docket No. 67583.

18 T.C.M. 1059 (1959)

T.C. Memo. 1959-219

Raymond C. Lewis and Edyth F. Lewis v. Commissioner.

United States Tax Court.

Filed November 27, 1959.

Attorney(s) appearing for the Case

Philip Crittenden, Esq., 602 Scripps Building, San Diego, Calif., for the petitioners. Michael P. McLeod, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1954 of $4,227.63. He has also determined additions to tax for said year of $297.54 under section 294(d)(1)(A), and $198.36 under section 294(d)(2), I. R. C. 1939. The deficiency results from one adjustment to the income as reported on the joint return which the petitioners filed for the year 1954. That adjustment was "(a) Earnings from fishing...

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