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BIGGS v. COMMISSIONER

Docket Nos. 3958-62, 4003-65.

27 T.C.M. 1177 (1968)

T.C. Memo. 1968-240

Raymond A. Biggs and Joan Biggs v. Commissioner.

United States Tax Court.

Filed October 16, 1968.

Attorney(s) appearing for the Case

James F. Shea, Marvin I. Bannon, Guardian Bldg., Detroit, Mich., and Frederick William Heath, Penobscot Bldg., Detroit, Mich. for the petitioners. Eugene M. Corbin, Charles R. Abbott, and Joseph F. Dillon, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in and additions to petitioners' income tax for the taxable years as follows:

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                                                         Addition
                                          Addition        to tax        Addition       Addition
      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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