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ESTATE OF McDANIEL v. COMMISSIONER

Docket Nos. 73762, 79472.

20 T.C.M. 1551 (1961)

T.C. Memo. 1961-302

Estate of R. D. McDaniel, Deceased, Mabel McDaniel, Community Survivor, and Mabel McDaniel, Individually v. Commissioner.

United States Tax Court.

Filed October 31, 1961.

Attorney(s) appearing for the Case

Richard E. McDaniel, Esq., P. O. 772, Center, Tex., for the petitioners. Harold D. Rogers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioners and additions to tax for the indicated years as follows:

  Docket No.    Year    Deficiency    Addition to Tax
                                       Sec. 6653(b),
                                       I. R. C. 1954

  73762.....    1954    $1,436.22         $ 718.11
  79472.....    1955     2,486.53   ...

                    
                    
                    

                        

                            

                                
                            

                            

        

            
    
                
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