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TENNESSEE SECURITIES, INC. v. COMMISSIONER

Docket Nos. 9209-76, 9210-76, 9211-76, 9212-76.

37 T.C.M. 1803 (1978)

T.C. Memo. 1978-434

Tennessee Securities, Inc., et al. v. Commissioner.

United States Tax Court.

Filed October 31, 1978.

Attorney(s) appearing for the Case

William Waller, James T. O'Hare, Elliott Warner Jones, One Commerce Place, Nashville, Tenn., for the petitioners. Robert B. Nadler, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioners' income tax and additions to tax:

        Tennessee Securities, Inc.

  Taxable Year Ended           Deficiency

  September 30, 1969 ........ $117,762.60
  September 30, 1971 ........      167.15
  September 30, 1972 ........   11,925.12

    Charles R. and Deanna L. Gaw

  Calendar
   Year           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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