Ely v. Commissioner

Robert T. Ely and Jeanne M. Ely v. Commissioner.

Ely v. Commissioner

Docket No. 60483.

United States Tax Court

T.C. Memo 1958-86; 1958 Tax Ct. Memo LEXIS 146; 17 T.C.M. (CCH) 422; T.C.M. (RIA) 58086;

May 13, 1958

William Braham Washabaugh, Jr., Esq., and Enoch C. Filer, Esq., Ariel Building, Erie, Pa., for the petitioners. Donald W. Howser, Esq., for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: The Commissioner determined a deficiency in income tax of $8,057.74 and additions to tax of $717.23 under section 294(d)(1)(A) and $478.16 under section 294(d)(2) for the…