GRAN v. COMMISSIONER

Docket Nos. 9794-79, 9934-79.

41 T.C.M. 564 (1980)

T.C. Memo. 1980-558

William E. Gran v. Commissioner. Shirley M. Gran v. Commissioner.

United States Tax Court.

Filed December 16, 1980.


Attorney(s) appearing for the Case

Raymond A. Harrill, University Tower Bldg., Little Rock, Ark., for the petitioners. Deborah A. Butler, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in petitioners' Federal income taxes:

  Petitioner           Dkt. No.  Year    Amount

William E. Gran ....  9794-79    1977    $2,682.72
Shirley M. Gran ....  9934-79    1977     2,043.61

Petitioners have agreed that, if the Court holds that the William E. Gran Family Equity Pure Trust should not...

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