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JONES v. COMMISSIONER

Docket No. 1063-73.

64 T.C. 1066 (1975)

ELVIN V. JONES AND DORIS E. JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 23, 1975.

Attorney(s) appearing for the Case

Stanley L. Drexler and Dale W. Haines, for the petitioners.

Charles H. Cowley, for the respondent.

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1968 in the amount of $20,609. The only adjustment in the statutory notice of deficiency contested by petitioners is the allocation to them of $50,375 of the net income of Elvin V. Jones, Inc., for its taxable year ended February 28, 1969, under the provisions of sections 61(a) and 482, I.R.C. 1954.1

FINDINGS OF FACT<...

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