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WHITMORE v. COMMISSIONER

Docket Nos. 351-65, 408-65.

25 T.C.M. 1243 (1966)

T.C. Memo. 1966-244

Glendon Whitmore and Rene Whitmore v. Commissioner. Sam O. Whitmore and Lois M. Whitmore v. Commissioner.

United States Tax Court.

Filed October 31, 1966.

Attorney(s) appearing for the Case

David E. Salisbury, for the petitioners in Docket No. 351-65. Dean E. Conder, Newhouse Bldg., Salt Lake City, Utah, for the petitioners in Docket No. 408-65. David R. Brennan and Roger A. Pott, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the year 1961 as follows:

  Docket
    No.           Petitioner                 Deficiency

  351-65    Glendon and Rene Whitmore ....   $2,215.86
  408-65    Sam O. and Lois M. Whitmore ..      905.10

The principal issue is whether any portion of the selling price of $60,000, specified in a sales contract...

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