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ATKINSON v. COMMISSIONER

Docket Nos. 63183, 63184.

31 T.C. 1241 (1959)

W. LINTON ATKINSON AND ROSALEA ATKINSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WARREN M. ATKINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 27, 1959.

Attorney(s) appearing for the Case

Lester M. Ponder, Esq., and Alan C. Boyd, Esq., for the petitioners.

George H. Becker, Esq., for the respondent.

Respondent determined deficiencies for the calendar year 1953 in income tax and additions to tax under section 294 (d) (2) of the Internal Revenue Code of 1939, as follows:

--------------------------------------------------------------------------------------------
Docket |                                                     |            |   Addition
 No.   |                      Petitioner                     | Deficiency |    to tax.
       |            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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