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HERBSTER v. COMMISSIONER

Docket No. 80819.

22 T.C.M. 1689 (1963)

T.C. Memo. 1963-323

Albert H. Herbster and Lena Herbster v. Commissioner.

United States Tax Court.

Filed December 11, 1963.

Attorney(s) appearing for the Case

David S. Meyers and Richard F. Stevens, for the petitioners. Eugene S. Linett, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1954 and 1955 in the amounts of $4,797.86 and $40.38, respectively, and additions to the tax for the calendar year 1954 under sections 294(d)(1)(A) and 294 (d)(2) of the Internal Revenue Code of 1939 in the amounts of $389.90 and $352.73, respectively.

Petitioners...

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