McDOUGAL v. COMMISSIONER

Docket Nos. 534-72, 535-72.

62 T.C. 720 (1974)

F. C. AND FRANKIE McDOUGAL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT GILBERT AND JACKIE McCLANAHAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 29, 1974.


Attorney(s) appearing for the Case

Towner Leeper and Jesus Samaniego, for the petitioners.

James N. Mullen, for the respondent.


FAY, Judge:

The respondent has determined the following deficiencies in, and additions to, the income tax of the petitioners:

--------------------------------------------------------------------------------
                                                               Addition to tax
                 Petitioners              Year   Deficiency    section 6653(b),
                                                                 I.R.C. 1954
-...

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