REAGAN v. COMMISSIONER

Docket Nos. 5078-71, 5123-71.

32 T.C.M. 1255 (1973)

T.C. Memo. 1973-266

Verlus H. Reagan and Alma Lyons Reagan v. Commissioner. Odis Cowart and Eudora B. Cowart v. Commissioner.

United States Tax Court.

Filed December 5, 1973.


Attorney(s) appearing for the Case

Louis O. Gravely, Jr., 18 N.E. First St., Ocala, Fla., and Thomas C. O'Bannon, for the Petitioners. Kenneth B. Wheeler, for the respondent.


Memorandum Opinion

FAY, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners for the designated years in the following amounts:

Docket
  No.      Petitioner           Year   Deficiency

5078-71  Verlus H. Reagan and   1967   $ 7,591.00
         Alma Lyons Reagan      1968    10,935.00
                                1969     9,162.00
5123-71  Odis Cowart and        1967   $10,894.89
         Eudora B. Cowart...

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