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VARNER v. COMMISSIONER

Docket Nos. 3425-71, 3426-71, 3427-71.

32 T.C.M. 97 (1973)

T.C. Memo. 1973-27

Roy P. Varner and Mary A. Varner et al. v. Commissioner.

United States Tax Court.

Filed February 6, 1973.

Attorney(s) appearing for the Case

Robert E. McDuff, 78 Atlanta St., S.E., P.O. Box 969, Marietta, Ga., and Frank D. Holcomb, for the petitioners. Frank Simmons, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in the income tax liability of the petitioners for the taxable years 1964 to 1967, inclusive, as follows:

Docket No.              1964        1965       1966      1967

3425-71 ..........    $6,238.66    $319.53    $40.24    $151.67
3426-71 ..........     4,352.01      15.88     18.67     101.07
3427-71 ..........     2,437.50      12.76     12.15     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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