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HICKS NURSERIES, INC. v. COMMISSIONER

Docket No. 1513-70.

62 T.C. 138 (1974)

HICKS NURSERIES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 6, 1974.

Attorney(s) appearing for the Case

Robert Anthoine and Glenn E. Coven, Jr., for the petitioner.

Agatha L. Vorsanger, for the respondent.

OPINION

SIMPSON, Judge:

The respondent determined the following deficiences in the petitioner's Federal income taxes:

Taxable year          Deficiency
1964 --------------   $39,761.11
1965 --------------    60,739.36
1966 --------------   $91,514.67
1967 --------------    61,319.15

The main issue which we must decide is whether a husband and wife, who each owned stock...

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