VOIGHT v. COMMISSIONER

Docket Nos. 4565-74, 7014-75.

68 T.C. 99 (1977)

FLOYD J. VOIGHT AND MARION C. VOIGHT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT FLOYD J. VOIGHT AND C. LORRAINE PERK VOIGHT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 27, 1977.


Attorney(s) appearing for the Case

Robert O. Rogers and David S. Meisel, for the petitioners.

William H. Newton III, for the respondent.


SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and an addition to tax as set forth below:

                                                                                       Addition to
Docket                                               Calendar                           tax, sec.
  No.                    Petitioners                   year             
                    
                    
                    

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