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MEISELMAN v. COMMISSIONER

Docket Nos. 70684-70687.

20 T.C.M. 405 (1961)

T.C. Memo. 1961-90

Herman B. Meiselman and Claire Meiselman, et al. v. Commissioner.

United States Tax Court.

Filed March 30, 1961.

Attorney(s) appearing for the Case

F. A. McCleneghan, Esq., and F. T. Miller, Jr., Esq., 700 Law Bldg., Charlotte, N. C., for the petitioners. Wallace M. Wright, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in the income taxes of the petitioners for the year 1953 as follows:

     H. B. Meiselman and Claire Meiselman
               Docket No. 70684

                            Additions to Tax

                          Sec. 294      Sec. 294
Deficiency                (d)(1)(A)      (d)(2)
$35,896.04 ............   $3,173.69    $2,115.80

      General...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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