DORBA HOMES, INC. v. COMMISSIONER

Docket Nos. 972-65 — 981-65, 993-65.

26 T.C.M. 693 (1967)

T.C. Memo. 1967-150

Dorba Homes, Inc., et al. v. Commissioner.

United States Tax Court.

Filed July 13, 1967.


Attorney(s) appearing for the Case

Thomas F. McIntyre, Liberty Bank Bldg., Oklahoma City, Okla., and Percival D. Oviatt, Jr., for the petitioners. Stephen M. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In these consolidated proceedings, respondent determined the following deficiencies in income tax of the following petitioners for the following taxable years:

                                     Taxable
  Dkt.                                 Year
  No.            Petitioner          Ending —       Deficiency
                                     Jan. 31,

  972-65    Dorba Homes...

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