ALLISON v. COMMISSIONER

Docket Nos. 3320-73, 3361-73, 3362-73, 3386-73.

35 T.C.M. 1069 (1976)

T.C. Memo. 1976-248

Ian T. Allison, et al. v. Commissioner.

United States Tax Court.

Filed August 11, 1976.


Attorney(s) appearing for the Case

Charles M. Giovanetti and John E. Mahoney, for the petitioners. James H. Ross, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined deficiencies in petitioners' federal income tax as follows:

___________________________________________________________________________________
       Docket No.   Petitioner                           Year      Deficiency
___________________________________________________________________________________
        3320-73     Ian T. Allison                   ...

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