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YOUNG v. COMMISSIONER

Docket Nos. 8795-76 and 8796-76.

38 T.C.M. 957 (1979)

T.C. Memo. 1979-242

Robert A. Young and Gertrude R. Young v. Commissioner. R. & G. Young Vineyards v. Commissioner.

United States Tax Court.

Filed June 25, 1979.

Attorney(s) appearing for the Case

Edwin C. Anderson, Jr., and Robert Disharoon, for the petitioners. Warren N. Nemiroff, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

   Petitioner       Year Ended     Deficiency

Robert & Gertrude
 Young ..........  Dec. 31, 1974    $ 2,828
R. & G. Young
 Vineyards ......  Nov. 30, 1973     67,716
                   Nov. 30, 1974     37,532

The sole issue is whether the salary and bonus paid by R. & G. Young Vineyards...

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