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GREGORY v. COMMISSIONER

Docket Nos. 5821-69, 5847-69.

30 T.C.M. 1232 (1971)

T.C. Memo. 1971-291

Victor E. Gregory and wife, Ethel Gregory v. Commissioner. Billy G. Gregory and wife, Estelle A. Gregory v. Commissioner.

United States Tax Court.

Filed November 11, 1971.

Attorney(s) appearing for the Case

Richard H. Frank, Jr., 7th Floor, Third Nat'l Bank Bldg., Nashville, Tenn., for the petitioners. John M. Wylie, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax and additions to tax of petitioners for the taxable years and in the amounts as follows:

----------------------------------------------------------------------------------------
                                                                        Addition to Tax
                                               Taxable                ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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