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HAYNES v. COMMISSIONER

Docket No. 11759-79.

43 T.C.M. 99 (1981)

T.C. Memo. 1981-709

Buddy T. Haynes and Sue Ellen Haynes v. Commissioner.

United States Tax Court.

Filed December 17, 1981.

Attorney(s) appearing for the Case

Kenneth W. Jennings, Jr., 1000 Potomac Ave., Seattle, Wash., for the petitioners. Larry N. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  Year                  Deficiencies

  1974 ...............   $8,312.74
  1975 ...............      914.00

The issues for decision are as follows:

1. Whether a restaurant known as the Lobster Pot was owned and operated by petitioner, Buddy T. Haynes, as a sole proprietorship...

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