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GRANT v. COMMISSIONER

Docket No. 62989.

18 T.C.M. 601 (1959)

T.C. Memo. 1959-137

John C. Grant and Louise B. Grant v. Commissioner.

United States Tax Court.

Filed June 30, 1959.

Attorney(s) appearing for the Case

Rex E. Sager, Esq., Second National Building, Akron, Ohio, and Scott A. Belden, Esq., for the petitioners. William O. Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax and 50 per cent additions under section 293(b) of the 1939 Code for the years 1950-1952, inclusive, as follows:

  Year           Deficiency   Sec. 293(b)

  1950 ........  $ 4,731.14    $2,365.57
  1951 ........    9,903.92     4,951.96
  1952 ........   12,344.28     6,172.14

The questions are as follows: (1) Whether...

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