RUSHING v. COMMISSIONER

Docket Nos. 389-66, 390-66.

52 T.C. 888 (1969)

W. B. RUSHING AND MOZELLE RUSHING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MAX TIDMORE AND CATHERINE TIDMORE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 28, 1969.


Attorney(s) appearing for the Case

Edward R. Smith and Charles B. Jones, for the petitioners.

H. L. Cook, for the respondent.


FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1962 and 1963 in the following amounts:

                 Petitioners                           Year      Deficiency

                                                   |   1962    $144,281.13
W.B. Rushing and Mozelle Rushing ----------------- |   1963     128,237.59
                                                 ...

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