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BLACK v. COMMISSIONER

Docket No. 63846.

19 T.C.M. 623 (1960)

T.C. Memo. 1960-117

Alfred S. Black and Marie Black v. Commissioner.

United States Tax Court.

Filed June 7, 1960.

Attorney(s) appearing for the Case

George G. Currie, Esq. and George W. Currie, Esq. for the petitioners. Avery B. Cousins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent, in his statutory notice, determined a deficiency in petitioners' income tax for the taxable year 1951 in the amount of $125.97, and additions to tax under section 294(d)(2) and 294(d) (1) (A), Code of 1939, in the amounts of $324.90 and $487.33, respectively. Respondent concedes the issue involving section 294 (d) (2) on the authority of Commissioner v. Acker, 361 U...

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