MARTIN v. COMMISSIONER

Docket Nos. 511-69, 1901-69, 1915-69.

31 T.C.M. 1219 (1972)

T.C. Memo. 1972-245

Robert I. Martin, et al. v. Commissioner.

United States Tax Court.

Filed December 14, 1972.


Attorney(s) appearing for the Case

William G. Wells, 717 Santa Monica Blvd., Santa Monica, Calif., for the petitioners in docket Nos. 511-69 and 1915-69. Michael Korn, for the petitioner in docket No. 1901-69. Jonathan A. Brod, for the respondent.


Memorandum Opinion

DAWSON, Judge:

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

__________________________________________________________________________________________________
           Petitioners                                 Docket No.              Year   Deficiency
__________________________________________________________________________________________________
       Robert...

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