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LEE v. COMMISSIONER

Docket Nos. 142-75, 260-75, 261-75.

35 T.C.M. 1157 (1976)

T.C. Memo. 1976-265

Robert J. Lee and Ima N. Lee, et al. v. Commissioner.

United States Tax Court.

Filed August 23, 1976.

Attorney(s) appearing for the Case

F. Pen Cosby, 1 Indiana Sq., Indianapolis, Ind., for the petitioners in docket No. 142-75. Stephen K. Miller, 77 Chamber of Commerce Bldg., Indianapolis, Ind., for the petitioners in docket Nos. 260-75 and 261-75. Thomas L. Kummer, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in Federal income tax:

  Docket
   No.            1968         1970         1971        1972

  142-75 ...   $ 8,702.61    $16,817.65    $4,197.93    $39.70
  260-75 ...   $ 8,680.31     17,512.00     4,295.82      -0-
  261-75 ...    11,245.41      1,985.19     1,170.86     37.37

The issue before us is the extent to which petitioners, shareholders...

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