ACUFF v. COMMISSIONER

Docket No. 70173.

35 T.C. 162 (1960)

ROY C. ACUFF AND WIFE, MILDRED D. ACUFF, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1960.


Attorney(s) appearing for the Case

Ward Hudgins, Esq., and Richard H. Frank Jr., Esq., for the petitioners.

George L. Hudspeth, Jr., Esq., and Jack D. Yarbrough, Esq., for the respondent.


OPINION.

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1952, 1953, and 1954 in the amounts of $16,547.30, $21,062.84, and $5,790.40, respectively. The deficiencies as determined by respondent result from certain minor adjustments in petitioners' income, and the inclusion in petitioners' income for each of the years of all of the income reported by a partnership, Acuff & Acuff, in which the...

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