WHITCOMB v. COMMISSIONER

Docket Nos. 3360-79, 3361-79.

81 T.C. 505 (1983)

ARTHUR K. WHITCOMB AND LENA R. WHITCOMB, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ARTHUR WHITCOMB, INC., AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 21, 1983.


Attorney(s) appearing for the Case

Chester M. Howe, for the petitioners.

Charles W. Maurer, Jr., for the respondent.


RAUM, Judge:

The Commissioner determined income tax deficiencies as follows:

                        Year    Deficiency

Arthur Whitcomb, Inc.,   1974    $2,624.00
 and Subsidiaries        1975    18,242.00
Arthur K. and Lena R.    1974     2,877.52
 Whitcomb                1975    17,115.55

After concessions, the only issues remaining for decision are whether Arthur Whitcomb, Inc., and Subsidiaries may take deductions...

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