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MASSEY v. COMMISSIONER

Docket No. 11187-78.

43 T.C.M. 271 (1982)

T.C. Memo. 1982-9

William R. Massey and Scharleen B. Massey v. Commissioner.

United States Tax Court.

Filed January 11, 1982.

Attorney(s) appearing for the Case

John B. McClane, 1800 Commerce Bldg., Fort Worth, Tex., for the petitioners. Douglas R. Fortney, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners for 1974 and 1975 in the amounts of $11,942.23 and $3,576.37, respectively. The issues for decision are:1

(1) whether advances by petitioner-husband to or on behalf of a corporation in which he did not own stock gave rise to debts...

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