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BOWEN v. COMMISSIONER

Docket No. 12745-79.

78 T.C. 55 (1982)

ROBERT R. BOWEN AND ELIZABETH S. BOWEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 20, 1982.

Attorney(s) appearing for the Case

James H. Sheehan and John S. Ball, for the petitioners.

Ben G. Reeves, for the respondent.

STERRETT, Judge:

By statutory notice dated June 8, 1979, respondent determined deficiencies in petitioners' Federal income taxes of $158.20 and $10,724.42 for the taxable years 1973 and 1975, respectively, and an addition to tax for negligence or intentional disregard of rules or regulations in the amount of $536.22 for the 1975 taxable year. The issues presented for decision are: (1) Whether a sale of stock between...

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