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McINTOSH v. COMMISSIONER

Docket Nos. 2529-65, 2530-65.

26 T.C.M. 1164 (1967)

T.C. Memo. 1967-230

Sam F. McIntosh and Nancy S. McIntosh v. Commissioner. William M. McIntosh, Jr. and Thanetta McIntosh v. Commissioner.

United States Tax Court.

Filed November 17, 1967.

Attorney(s) appearing for the Case

Howell C. Mette, 6th Floor, 400 N. Third St., Harrisburg, Pa., for the petitioners.

Stephen P. Cadden, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in the income tax of Sam F. McIntosh and his wife, Nancy, for the year 1959 in the amount of $29,596.23. Respondent also determined a deficiency in the income tax of William F. McIntosh, Jr., and his wife, Thanetta, for the year 1959 in the amount of $2,908. At issue in both dockets is petitioners' basis in stock of, and indebtedness owing them by, McIntosh Road Materials...

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