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FARR v. COMMISSIONER

Docket Nos. 887-71, 898-71.

32 T.C.M. 1366 (1973)

T.C. Memo. 1973-283

Daniel Farr and Judith Farr v. Commissioner. Daniel S. King and Rosalie King v. Commissioner.

United States Tax Court.

Filed December 27, 1973.

Attorney(s) appearing for the Case

Abraham Zemlock, 160 Broadway, New York, N.Y., for the petitioners. Marion L. Westen, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners Daniel and Judith Farr's Federal income tax for their taxable year 1966 in the amount of $3,174. Respondent also determined a deficiency in petitioners Daniel and Rosalie King's Federal income tax for their taxable year 1966 in the amount of $3,505.91. The issue for our determination is whether the common stock of King-Farr, Inc., was issued pursuant to...

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