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PARSONS v. COMMISSIONER

Docket No. 6647-70.

31 T.C.M. 290 (1972)

T.C. Memo. 1972-72

John G. Parsons and Winifred Parsons v. Commissioner.

United States Tax Court.

Filed March 23, 1972.

Attorney(s) appearing for the Case

John G. Parsons and Winifred Parsons, pro se, 3903 Milky Way, Waukesha, Wis. Matthew W. Stanley, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax in the amounts of $10,709.79 and $657.40 for 1965 and 1966, respectively. The issues presented for decision are as follows:

(1) Whether, within the meaning of section 357(c),1 petitioner John G. Parsons' adjusted basis in property which he transferred to a corporation, Parsons Agency, Inc....

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