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CAPEHART v. COMMISSIONER

Docket Nos. 1898-67 — 1901-67.

27 T.C.M. 998 (1968)

T.C. Memo. 1968-204

Estate of John H. Capehart, a Minor, H. Earl Capehart, Jr., Co-guardian, et al. v. Commissioner.

United States Tax Court.

Filed September 17, 1968.

Attorney(s) appearing for the Case

Robert E. Johnson, Union Bldg., Indianapolis, Ind., and Nicholas D. Chabraja, for the petitioners. George P. Adinamis, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following income tax deficiencies against the petitioners for the year 1960:

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                                                                                 Docket
                             Petitioner                                            No.    Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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