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KENNEDY v. COMMISSIONER

Docket Nos. 9849-77, 9850-77.

72 T.C. 793 (1979)

JAMES D. KENNEDY, JR., AND DOROTHY H. KENNEDY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CHEROKEE WAREHOUSES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 7, 1979.

Attorney(s) appearing for the Case

William L. Taylor, Jr., and Robert G. Russell, for the petitioners.

Wesley J. Lynes, for the respondent.

BRUCE, Judge:

Respondent, in two statutory notices dated June 30, 1977, determined deficiencies in the Federal income taxes of the petitioners as follows:

                                                                     Taxable
Docket No.                  Petitioners                            year ending   Deficiency

9849-77      James D. Kennedy, Jr., and Dorothy H. Kennedy .....    12/31/72      $9,239...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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