TAYLOR v. COMMISSIONER

Docket Nos. 74910, 74911, 75001, 75002.

19 T.C.M. 468 (1960)

T.C. Memo. 1960-91

George W. Taylor and Margaret Taylor, Husband and Wife, et al. v. Commissioner.

United States Tax Court.

Filed May 9, 1960.


Attorney(s) appearing for the Case

Wayne D. Purcell, Esq., 1417 15th Avenue, Longview, Wash., for the petitioners in Docket Nos. 74910 and 74911. Larry Landgraver, Esq., Portland Trust Building, Portland, Ore., for the petitioners in Docket Nos. 75001 and 75002. Jack T. Fuller, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

These cases were consolidated for trial because the principal question in each arises out of the same transaction. Respondent determined deficiencies in income tax and additions to tax against petitioners as follows:

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