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SIMMS v. COMMISSIONER

Docket No. 4684-66.

27 T.C.M. 1570 (1968)

T.C. Memo. 1968-298

Philip R. Simms and Nettie E. Simms v. Commissioner.

United States Tax Court.

Filed December 31, 1968.

Attorney(s) appearing for the Case

J. B. Fisher, Kanawha Valley Bldg., Charleston, W. Va., for the petitioner. John J. Larkin, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' income taxes plus additions to tax for the calendar years 1953, 1954, and 1955 in the following amounts:

                                           Section         Section          Section
  Year                       Tax           293(b)1     291(a)
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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