MISSIMER v. COMMISSIONER

Docket Nos. 6800-75, 7221-75.

38 T.C.M. 192 (1979)

T.C. Memo. 1979-48

Charles D. Missimer and Betty Missimer v. Commissioner. J. Armstrong Cross and Estate of Judith A. Cross, Deceased, J. Armstrong Cross and Katherine A. Burke, Co-Executors, and Estate of Richard F. Burke, Deceased, Katherine A. Burke, Executrix, and Katherine A. Burke, and Knox L. Clarke.

United States Tax Court.

Filed February 7, 1979.


Attorney(s) appearing for the Case

Gerald A. Dechow and Cordell M. Parvin, 416 S. Jefferson St., P.O. Box 13366, Roanoke, Va., for petitioners in docket No. 6800-75. Frank W. Rogers, Jr. and Alton L. Knighton, Jr., 105 Franklin Rd., S.W., P.O. Box 720, Roanoke, Va., for petitioners in docket No. 7221-75. Robert A. Johnson, for respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

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          Docket
           No.          Petitioner                    Year    Deficiency
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          6800-75    Charles D. and                   1972...

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