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SHAPIRO v. COMMISSIONER

Docket Nos. 59865, 59866, 59867.

18 T.C.M. 648 (1959)

T.C. Memo. 1959-151

E. E. R. Shapiro and Rubye Shapiro v. Commissioner.

United States Tax Court.

Filed July 24, 1959.

Attorney(s) appearing for the Case

Conrad T. Hubner, Esq., and Ralph A. Taylor, Esq., 68 Post Street, San Francisco, Calif., for the petitioners. C. W. Nyquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies and additions to tax under section 293(b) of the Internal Revenue Code of 1939 as follows:

                                             Additions
                                               to tax
  Docket                                   under section
  Number    Year            Deficiency         293(b)

  59865...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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