1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 19 T.C.M.
  5. 19 T.C.M. 611 (1960)
 

JONES v. COMMISSIONER

Docket Nos. 75149, 75196.

19 T.C.M. 611 (1960)

T.C. Memo. 1960-115

A. Raymond Jones and Mary Lou Jones v. Commissioner. Drilling Accessory and Manufacturing Company, Inc. v. Commissioner.

United States Tax Court.

Filed May 31, 1960.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., Davis Building, Dallas, Tex., and Robert J. Hobby, Esq., for the petitioners. Carswell H. Cobb, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent has determined deficiencies in income tax and additions to tax under sections 294(d)(1)(A) and 294(d)(2), Internal Revenue Code of 1939, of petitioners A. Raymond Jones and Mary Lou Jones for the years 1951 and 1953, as follows:

                               Additions to Tax
                            -----------------------
                                Sec.         Sec.
  Year         Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases