DUNGAN v. COMMISSIONER

Docket No. 4448-75.

36 T.C.M. 1307 (1977)

T.C. Memo. 1977-324

Irvine P. Dungan and Carolyn Dungan v. Commissioner.

United States Tax Court.

Filed September 21, 1977.


Attorney(s) appearing for the Case

David M. Herndon, for the petitioners. Thomas F. Kelly, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

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

  Year                    Amount

  1968 ................. $18,686.52
  1969 .................   1,563.46
  1970 .................   1,092.14

This determination involved a number of different issues, all but one of which have been settled by agreement of the parties. The sole question remaining...

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