Hershey v. Commissioner

Stanley S. Hershey and Ruth Hershey v. Commissioner.

Hershey v. Commissioner

Docket No. 80635.

United States Tax Court

T.C. Memo 1962-277; 1962 Tax Ct. Memo LEXIS 31; 21 T.C.M. (CCH) 1458; T.C.M. (RIA) 62277;

November 23, 1962

Bernard B. Laven, Esq., 530 W. 6th St., Los Angeles, Calif., for the petitioners. Alfred L. Margolis, Esq., and J. Earl Gardner, Esq., for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined deficiencies in petitioners' income taxes and additions to the tax for the years 1950, 1951, and 1952 in the following amounts:

Additions to tax

Se…