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SUTHERLAND v. COMMISSIONER

Docket Nos. 70179, 70186.

32 T.C. 862 (1959)

DOROTHY L. SUTHERLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN M. SUTHERLAND AND DOROTHY L. SUTHERLAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1959.

Attorney(s) appearing for the Case

Grant G. Calhoun, Esq., for the petitioners.

Nat F. Richardson, Esq., and Clyde R. Maxwell, Esq., for the respondent.

The Commissioner determined deficiencies in income tax for the years 1953-1955, inclusive, and additions to tax under sections 294 (d) (1) (A) and 294(d) (2), 1939 Code,1 as follows:

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                    Year                      | Deficiency |     Sec.     |   Sec.
                                              |            | 294(d)(1)(A) | 294(d...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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