HOWELL v. COMMISSIONER

Docket Nos. 1538-70, 1546-70, 1596-70, 1597-70.

57 T.C. 546 (1972)

WILLIAM B. HOWELL AND FAY S. HOWELL, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 31, 1972.


Attorney(s) appearing for the Case

Tom Watson Brown and Samuel F. Doster, Jr., for the petitioners.

James D. Burroughs, for the respondent.


STERRETT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the years and in the amounts as follows:

-------------------------------------------------------------------------------------------------------
   Docket No.                            Petitioners                            Taxable   Deficiency
                                                                                 year
----------------------------...

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