MacDONALD v. COMMISSIONER

Docket Nos. 3997-68—3999-68, 4000-68.

55 T.C. 840 (1971)

DONALD C. MACDONALD AND MAUD G. MACDONALD, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 25, 1971.


Attorney(s) appearing for the Case

John W. Windhorst and Phillip H. Martin, for the petitioners.

Robert F. Cunningham, for the respondent.


DAWSON, Judge:

In these consolidated cases respondent determined the following Federal income tax deficiencies:

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                                                       Docket    Taxable                    Addition
                                 Petitioners             No.    period or    Deficiency ...

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