SUTTON v. COMMISSIONER

Docket Nos. 22131-81, 22639-81 (Nitrol Issues), 28537-81, 13350-82, 18891-82, 3114-83.

84 T.C. 210 (1985)

WILLIAM F. SUTTON AND HELEN C. SUTTON, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 13, 1985.


Attorney(s) appearing for the Case

B. Gray Gibbs, for the petitioners.

Andrew M. Winkler, for the respondent.


NIMS, Judge:

In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income taxes:

Docket No.        Petitioner            Year           Deficiency

22131-81      William F. Sutton         1977           $62,616.00
               and Helen C. Sutton      1978            60,127.00

22639-81      John F. Knowlton          1977            61,924.00
               and Betty...

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