Kenner v. Commissioner

William H. Kenner, et al., 1 v. Commissioner.

Kenner v. Commissioner

Docket Nos. 59068, 59069, 59823, 74307, 76717, 76999.

United States Tax Court

T.C. Memo 1961-37; 1961 Tax Ct. Memo LEXIS 311; 20 T.C.M. (CCH) 185; T.C.M. (RIA) 61037;

February 15, 1961

Cecil L. Cass, Esq., for the petitioners. Paul Levin, Esq. and Joel Yonover, Esq., for the respondent.

MULRONEY

Memorandum Findings of Fact and Opinion

MURONEY, Judge: Respondent determined deficiencies in petitioners' tax and additions to tax as follows:

Kenner's Charitable Hospital, Inc. - Docket No. 59823

Additions to the Tax

Sec. 293(b),

Sec. 291(a),

Yea…