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ROLLAND v. COMMISSIONER

Docket No. 67386.

18 T.C.M. 702 (1959)

T.C. Memo. 1959-161

Lucien W. Rolland and Xenia M. Rolland, Husband and Wife v. Commissioner.

United States Tax Court.

Filed August 19, 1959.

Attorney(s) appearing for the Case

Hilary J. Gaudin, Esq., and W. M. Stephenson, Esq., for the petitioners. Roy E. Graham, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

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

                                                              Addition to Tax
          Year                                  Income Tax   Section 294(d)(2)

  Fiscal Year Ended Oct. 31, 1953 ...........    $1,736.16         $68.13
  Fiscal Year Ended Oct. 31, 1954 ...........     1,594.65        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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