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MALE v. COMMISSIONER

Docket Nos. 803-70, 804-70.

30 T.C.M. 1282 (1971)

T.C. Memo. 1971-301

William T. and Ann Male v. Commissioner of Internal Revenue, Respondent. William T. Male, transferee of Fleet Highway Freight Lines, Inc., a dissolved corporation v. Commissioner.

United States Tax Court.

Filed November 29, 1971.

Attorney(s) appearing for the Case

Thomas N. Chambers, Charles Q. Gage, 1601 Kanawana Valley Bldg., Charleston, W. Va., and Louis S. Southworth, II, for the petitioners. Conley G. Wilkerson, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined deficiencies in the income tax of petitioners William T. and Ann Male in the amounts of $4,705.58 for the taxable year ended December 31, 1965, and $20,850.81 for the taxable year ended December 31, 1966. In addition, the respondent determined a deficiency in income tax of Fleet Highway Freight Lines, Inc. for the short taxable year ended October 31, 1967, in the amount of ...

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