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TROTZ v. COMMISSIONER

Docket No. 562-62.

43 T.C. 127 (1964)

HARRY TROTZ AND CAMILLE TROTZ, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 6, 1964.

Attorney(s) appearing for the Case

Leland B. Franks, for the petitioners.

Edward H. Boyle, for the respondent.

FAY, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1958 and 1959 in the amounts of $12,043.58 and $6,400.30, respectively. By an amendment to his answer, respondent claimed an additional deficiency for the year 1958 in the amount of $3,454.59.

The issues are (1) whether petitioners owned more than 80 percent in value of the outstanding stock of Trotz Construction, Inc., within the meaning of section 1239

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