BRANSFORD v. COMMISSIONER

Docket Nos. 1520-74, 1573-74, 1574-74, 1575-74, 6536-75.

36 T.C.M. 1262 (1977)

T.C. Memo. 1977-314

John S. Bransford and Helen D. Bransford, et al. v. Commissioner.

United States Tax Court.

Filed September 19, 1977.


Attorney(s) appearing for the Case

Lawrence Dortch and Justin P. Wilson, 1200 American Trust Bldg., Nashville, Tenn., for the petitioners in docket No. 1520-74.

Ervin M. Entrekin, John C. Tune, and John W. Nelley, Jr., 1411 Parkway Towers, Nashville, Tenn., for the petitioners in docket Nos. 1573-74, 1574-74, and 1575-74. James David Leckrone, 3rd National Bank Bldg., Nashville, Tenn., for the petitioner in docket No. 6536-75. Robert B. Nadler, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax as follows:

           John S. Bransford, et ux
              Docket No. 1520-74

  Taxable Year Ended                Deficiency

  December 31, 1969 .............. $  8,149.00
  December 31, 1970 .............. $  5,463.00

           Robert C. Mathews, et ux
             Docket...

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