FUGATE v. COMMISSIONER

Docket No. 8703-74.

36 T.C.M. 85 (1977)

T.C. Memo. 1977-18

Earl W. Fugate and Faye Fugate, and Earl W. Fugate, Transferee v. Commissioner.

United States Tax Court.

Filed January 27, 1977.


Attorney(s) appearing for the Case

William S. Wood, 17 North Franklin St., P.O. Box 546, Janesville, Wis., for the petitioners. Michael W. Ford and Scott R. Cox, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the income taxes of the petitioners, Earl W. Fugate and Faye Fugate:

   Year              Deficiency

  1968 ............. $38,060.25
  1969 .............     161.00
  1971 .............  17,383.97
  1972 .............   2,903.00

The Commissioner also determined that the petitioner, Earl W. Fugate, was liable as a...

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