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SHERLOCK v. COMMISSIONER

Docket No. 77694.

34 T.C. 522 (1960)

CHRIS J. SHERLOCK AND LENORA SHERLOCK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 20, 1960.

Attorney(s) appearing for the Case

Winston B. McCall, Esq., for the petitioners.

James R. Harper, Jr., Esq., for the respondent.

PIERCE, Judge:

The respondent determined a deficiency in the petitioners' income tax for the year 1954, and additions to tax, as follows:

-----------------------------------------------
           |         Additions to tax
Deficiency |-----------------------------------
           | Sec. 294(d)(1)(B) | Sec. 294(d)(2)
-----------|-------------------|---------------
$35,421.87 |        $90        |   $2,686.12
-----------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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