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MOSER v. COMMISSIONER

Docket Nos. 53143, 60013.

18 T.C.M. 116 (1959)

T.C. Memo. 1959-25

Frederick C. Moser and Doris G. Moser, husband and wife v. Commissioner.

United States Tax Court.

Filed February 11, 1959.

Attorney(s) appearing for the Case

Will M. Derig, Esq.,* and Lee L. Newman, Esq., for the petitioners. George E. Constable, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in income tax and additions to tax under section 294(d) of the Internal Revenue Code of 1939 in the years and in the amounts as follows:

                                         Additions
                                          to Tax
  Year    Docket            Deficiency   Sec. 294(d)
  1951    53143..........    $3,203.22    $ 512.51
  1952    60013...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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