CLARK v. COMMISSIONER

Docket Nos. 4224-71, 4240-71.

58 T.C. 519 (1972)

RANDAL W. CLARK, JR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JANICE H. CLARK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 26, 1972.


Attorney(s) appearing for the Case

Donald P. Moyers and Charles B. Tetrick, for the petitioner in docket No. 4224-71.

Maynard I. Ungerman, for the petitioner in docket No. 4240-71.

G. Phil Harney and Randolph A. Monsur, for the respondent.


DAWSON, Judge:

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

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                        Petitioner                    Docket No.   Year   Deficiency
------------------------------------------------------------------------------------
Randal W. Clark, Jr --------------------------------   4224-71     1967   ...

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