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BELCHER v. COMMISSIONER

Docket Nos. 83206, 83208-83211.

24 T.C.M. 1 (1965)

T.C. Memo. 1965-1

William Albert Belcher, Jr., and Nell Vandergrift Belcher, Trustee, et al. v. Commissioner.

United States Tax Court.

Filed January 8, 1965.

Attorney(s) appearing for the Case

Erle Pettus, Jr., Seventeenth Floor, Twenty-One Twenty-One Bldg., Birmingham, Ala., for the petitioners. Ford P. Mitchell, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In these consolidated proceedings respondent determined deficiencies in petitioners' income tax and additions to tax under section 293(a), I. R. C. 1939,2 for the taxable year 1953, as follows:

  Docket                                                                       Addition to tax
   No.1
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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