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KELLEY v. COMMISSIONER

Docket No. 63649.

18 T.C.M. 329 (1959)

T.C. Memo. 1959-63

John W. Kelley and Bette C. Kelley v. Commissioner.

United States Tax Court.

Filed March 31, 1959.

Attorney(s) appearing for the Case

John W. Bonner, Esq., 109 South 3rd Street, Las Vegas, Nev., for the petitioners. Jack E. Roberts, Esq., for the respondent.

Memorandum Opinion

RAUM, Judge:

The respondent determined deficiencies in income tax and additions to tax as follows:

                                  Additions to Tax,
                                    I. R. C. 1939
                                Sec. 294   Sec. 294 (d)
  Year             Deficiency    (d)(2)      (1)(A)
  1952........     $1,813.58     $103.95     $252.61
  1953........      2,922.70      170.50      420.84
  1954...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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