Welch v. Commissioner

Robert H. Welch and Rosa Lena Welch, Husband and Wife v. Commissioner.

Welch v. Commissioner

Docket Nos. 62985, 74849.

United States Tax Court

T.C. Memo 1960-163; 1960 Tax Ct. Memo LEXIS 126; 19 T.C.M. (CCH) 855; T.C.M. (RIA) 60163;

August 10, 1960

J. B. Fisher, Esq., Kanawha Valley Bldg., Charleston, W. Va., for the petitioners. Charles B. Norris, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: The respondent determined deficiencies in the petitioners' income tax and additions to tax as follows:

Additions to Tax

Sec. 293(b) 1

Year

Docket No.

Deficiency

Sec. 6653(b) 2

Sec…