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BURTON v. COMMISSIONER

Docket No. 5407-73.

34 T.C.M. 898 (1975)

T.C. Memo. 1975-208

Rodney B. Burton and Patricia L. Burton v. Commissioner.

United States Tax Court.

Filed June 30, 1975.

Attorney(s) appearing for the Case

D. Alden Newland, 17344 W. Twelve Mile Rd., Southfield, Mich., for the petitioners. Thomas R. Ascher, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1970 in the amount of $4,496.06 and an addition to tax under section 6651(a), I.R.C. 1954,1 in the amount of $134.02.

The issues for decision are (1) whether advances made by Rodney B. Burton to the Labrana Distributing Company, a partnership, and to its successor, BLK Distributing...

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