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BAUGHN v. COMMISSIONER

Docket Nos. 1548-68, 2049-68.

28 T.C.M. 1447 (1969)

T.C. Memo. 1969-282

Hubert F. Baughn and Leila F. Baughn, Petitioners v. Commissioner. Joe T. Barton and Ruth D. Barton, Petitioners v. Commissioner.

United States Tax Court.

Filed December 22, 1969.

Attorney(s) appearing for the Case

Joe T. Booth, III, and Richard J. Grassgreen, 808 S. Lawrence St., Montgomery, Ala., for the petitioners in docket No. 1548-68. Joe T. Barton, pro se, 2368 Carlton St., Montgomery, Ala. Robert D. Hoffman, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases respondent determined income tax deficiencies and additions to tax against the petitioners as follows:

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                                         Docket                             Additions to Tax
             Petitioners                   No.      Year    Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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