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JOHNSON v. COMMISSIONER

Docket No. 64338.

18 T.C.M. 1098 (1959)

T.C. Memo. 1959-226

James E. Johnson and Susanna E. Johnson v. Commissioner.

United States Tax Court.

Filed November 30, 1959.

Attorney(s) appearing for the Case

James E. Johnson, pro se, Mermaid Avenue, Beachwood, N. J. Paul D. Ritter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in additions to tax, I. R. C. 1939, against petitioners for the year 1953 as follows:

                            Additions to Tax
                           Sec. 294   Sec. 294
  Year              Tax     (d)(2)    (d)(1)(A)
  1953 ............ None   $267.27     $400.90

Petitioners contest this determination of the Commissioner by appropriate assignments...

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