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REGAN v. COMMISSIONER

Docket No. 1350-79.

45 T.C.M. 389 (1982)

T.C. Memo. 1982-733

Thomas C. Regan and Donna L. Regan v. Commissioner.

United States Tax Court.

Filed December 23, 1982.

Attorney(s) appearing for the Case

William C. Hultman, for the petitioners. George W. Connelly, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

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

  Year              Deficiency

  1971 ............. $5,284.34
  1972 .............  2,406.32
  1974 .............  1,053.21
  1975 .............    722.00

The issues for decision are:

1. Whether petitioner Thomas C. Regan's cost basis in a herd of polled Hereford cattle exceeds $6...

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