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CARTER v. COMMISSIONER

Docket Nos. 48292, 53519-53521, 67601-67604.

19 T.C.M. 1090 (1960)

T.C. Memo. 1960-205

Hilton V. and Gertrude D. Carter v. Commissioner. Hilton V. Carter, Sr. v. Commissioner. Hilton V. Carter, Sr., and Gertrude Coxe v. Commissioner. Gordon H. and Carrie Mae Brame v. Commissioner. Brame & Carter, Inc. v. Commissioner.

United States Tax Court.

Filed September 30, 1960.

Attorney(s) appearing for the Case

Clint L. Pierson, Esq., and William E. Logan, Esq., Gulfport, Mass., for the petitioners. Towner S. Leeper, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income taxes and additions thereto against Hilton V. Carter and Gertrude Coxe (formerly Gertrude D. Carter, wife of Hilton V. Carter), as follows:

  Docket                                           Additions to Tax1
   No.     Year             Income Tax     293(b)     294(d)(1)(A)  294(d)(2)

  48292    1948 ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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