EVANS v. COMMISSIONER

Docket Nos. 6346-66, 2418-67.

54 T.C. 40 (1970)

DONALD L. AND JOAN EVANS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 19, 1970.


Attorney(s) appearing for the Case

Thomas G. Ragatz, for the petitioners.

Lawrence G. Becker, for the respondent.


ATKINS, Judge:

The respondent determined deficiencies in income tax for the taxable years 1961, 1962, 1963, 1964, and 1965 of $19,053.29, $24,889.78, $17,224.10, $16,664.45, and $24,083.80, respectively. The parties having reached agreement as to certain issues, the issues remaining for determination are (1) whether a purported assignment by petitioner of all his interest in a partnership to a corporation of which he was the sole stockholder was effective to...

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