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ELY v. COMMISSIONER

Docket No. 56220.

19 T.C.M. 743 (1960)

T.C. Memo. 1960-142

James B. Ely and Mary W. Ely v. Commissioner.

United States Tax Court.

Filed June 30, 1960.

Attorney(s) appearing for the Case

Charles D. Snepp, Esq., Fidelity Bank Building, Knoxville, Tenn., and Myron R. Ely, Esq., for the petitioners. Jack D. Yarbrough, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income tax, additions to tax, and an overassessment in tax as follows:

-----------------------------------------------------------------------
                            Additions to Tax
                      -------------------------
                          Sec.           Sec.        Over
  Year    Deficiency   294(d)(1)(A)    294(d)(2)  Assessment...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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