ARUTUNOFF v. COMMISSIONER

Docket Nos. 93815, 93816, 94621, 94622.

22 T.C.M. 931 (1963)

T.C. Memo. 1963-192

Armais Arutunoff and Claudia Arutunoff v. Commissioner. Kyra Oil Co., Inc. v. Commissioner.

United States Tax Court.

Filed July 19, 1963.


Attorney(s) appearing for the Case

Donald P. Moyers, 527 National Bank of Tulsa Bldg., Tulsa, Okla., and William A. Goffe, for the petitioners. J. C. Linge, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The respondent determined deficiencies in the petitioners' income taxes, as follows:

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         Docket                                              Taxable Period
           No.            Petitioner                              Ended        Amount
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