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BARLOW v. COMMISSIONER

Docket Nos. 878-71, 879-71.

34 T.C.M. 1373 (1975)

T.C. Memo. 1975-316

Norman L. and Margaret C. Barlow v. Commissioner. Arthur H. Hesbon, Petitioner v. Commissioner of Internal Revenue.

United States Tax Court.

Filed October 20, 1975.

Attorney(s) appearing for the Case

Norman L. and Margaret Barlow, pro se, Oroville, Calif., Arthur H. Hesbon, pro se. J.E. Britt, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency of $23,627.12 in Norman L. and Margaret C. Barlow's Federal income tax for 1966, and a deficiency of $29,462.52 in Arthur H. Hesbon's Federal income tax for 1966.

The issues for decision are:

1. Whether the distribution of undivided interests in 676 acres of land on November 28, 1966, by Oro-Vista Enterprises...

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