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POULTER v. COMMISSIONER

Docket Nos. 2189-66, 2190-66.

26 T.C.M. 1092 (1967)

T.C. Memo. 1967-220

Frank E. Poulter and Thelma Poulter, Charles J. Rooney and Dolores J. Rooney v. Commissioner.

United States Tax Court.

Filed November 2, 1967.

Attorney(s) appearing for the Case

John R. Foley, 630 Washington Bldg., Washington, D. C., for the petitioners. Robert E. Garfield, for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax for the calendar years 1961 and 1962 of petitioners in docket No. 2189-66 of $126,332.45 and $7,514.21 respectively, and in docket No. 2190-66 of $124,689.39 and $7,088.35 respectively. These adjustments made by the respondent reflect the inclusion by him in the income of the petitioners of the distributable share of the income of the Novinger Company, Inc., determined by...

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