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KUPER v. COMMISSIONER

Docket Nos. 309-72, 384-72.

61 T.C. 624 (1974)

JAMES AND MARTHA KUPER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES AND KATHLEEN KUPER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 4, 1974.

Attorney(s) appearing for the Case

Towner Leeper, for the petitioners.

Thomas J. Miller, for the respondent.

FAY, Judge:

Respondent determined deficiencies for the taxable year 1966 in the Federal income taxes of petitioners James Kuper (James) and Martha Kuper (Martha) and petitioners Charles Kuper (Charles) and Kathleen Kuper (Kathleen) in the respective amounts of $15,079.02 and $14,034.95.

The issues for determination by the Court are as follows: (1) Whether the series of transactions in 1966 by which petitioners acquired a majority stock ownership in...

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