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BROWN v. COMMISSIONER

Docket No. 84493.

20 T.C.M. 1063 (1961)

T.C. Memo. 1961-214

L. Houston Brown and Olga R. Brown v. Commissioner.

United States Tax Court.

Filed July 28, 1961.

Attorney(s) appearing for the Case

Jim D. Bowmer, Esq., for the petitioners. J. C. Linge, Esq., for the respondent.

Memorandum Opinion

BLACK, Judge:

Respondent has determined a deficiency in the income tax of petitioners for the taxable year 1954 in the amount of $12,322.53 and additions to tax under sections 294(d)(1)(A) and 294(d)(2) of the Internal Revenue Code of 1939 in the amounts of $1,898.43 and $739.35, respectively.

The adjustment giving rise to the deficiency is explained in the statutory notice, as follows...

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