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SOUZA v. COMMISSIONER

Docket No. 66156.

33 T.C. 817 (1960)

FRANK SOUZA AND CECELIA SOUZA, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 8, 1960.

Attorney(s) appearing for the Case

Philip Crittenden, Esq., for the petitioners.

Michael P. McLeod, Esq., for the respondent.

The respondent determined deficiencies and additions to the petitioners' taxes under sections 294(d) (1) (A) and 294(d) (2), I.R.C. 1939, as follows:

                                                               Additions to tax
                                                    -------------------------------------
Year                                   Deficiency   Sec.294 (d)(1)(A)   Sec.294 (d...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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