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SEARL v. COMMISSIONER

Docket No. 78886.

35 T.C. 1217 (1961)

CLIFFORD H. SEARL AND ANNA T. SEARL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1961.

Attorney(s) appearing for the Case

Robert V. Hunter, Esq., for the petitioners.

Clarence P. Brazill, Jr., Esq., for the respondent.

OPINION.

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' income tax for the years 1954, 1955, and 1956 and an addition to tax for the year 1954 as follows:

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                                                  |            | Addition to
                       Year                       | Deficiency |  tax, sec.
                        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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