Havener v. Commissioner

Paul W. Havener v. Commissioner. Paul W. Havener and Mary Elizabeth Havener v. Commissioner.

Havener v. Commissioner

Docket Nos. 92212, 92213.

United States Tax Court

T.C. Memo 1964-91; 1964 Tax Ct. Memo LEXIS 244; 23 T.C.M. (CCH) 539; T.C.M. (RIA) 64091;

April 9, 1964

Sidney Pepper, 120 Broadway, New York, N. Y., for the petitioners. Robert D. Whoriskey, for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: Respondent determined deficiencies in petitioners' income tax and additions to tax for the years and in the amounts as follows:

Addition to Tax

I.R.C. 1939

I.R.C. 1954

Docke…