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FOUNTAIN v. COMMISSIONER

Dockets Nos. 4967-70, 4968-70, 4971-70.

59 T.C. 696 (1973)

C. D. AND SARAH FOUNTAIN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 22, 1973.

Attorney(s) appearing for the Case

J. Richard Carr, for the petitioners.

Robert G. Faircloth, for the respondent.

GOFFE, Judge:

Respondent determined deficiencies in Federal income tax and addition to tax of the petitioners as follows:

------------------------------------------------------------------------------------------
  Docket No.                            Petitioner                    Year      Deficiency
------------------------------------------------------------------------------------------
      4967-70   C. D. and Sarah Fountain ---------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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