LISLE v. COMMISSIONER

Docket Nos. 1760-73, 1849-73, 1851-73, 1852-73.

35 T.C.M. 627 (1976)

T.C. Memo. 1976-140

Claude J. Lisle and Vi Lisle, et al. v. Commissioner.

United States Tax Court.

Filed May 4, 1976.


Attorney(s) appearing for the Case

Truman F. Campbell, Campbell and McFeeters, 730 L. St., counsel for petitioners in docket No. 1760-73. Kendall L. Manock and Robert Fishman, Security Bank Bldg., counsel for petitioners in docket No. 1849-73. Baxter K. Richardson, Richardson and Gaskill, 914 Helm Bldg., 1111 Fulton Mall, counsel for petitioners in docket Nos. 1851-73 and 1852-73. Edward B. Simpson, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax as follows:

                      Docket
     Petitioners        No.     Year   Deficiency

  Claude J. and VI
   Lisle ........... 1760-73   1968   $ 1,778.47
                               1969     1,822.55
                               1970     9,158.00
  Joel R. and Helen
   Lisle ........... 1849-73 ...

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