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IVLER v. COMMISSIONER

Docket No. 2491-73.

35 T.C.M. 976 (1976)

T.C. Memo. 1976-223

William M. Ivler and Barbara Ivler v. Commissioner.

United States Tax Court.

Filed July 19, 1976.

Attorney(s) appearing for the Case

Melvyn I. Weiss, for the petitioners. Peter J. Panuthos, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined the following deficiencies in the Federal income tax of petitioners:

        TYE                       Deficiency

  December 31, 1966 ............. $26,625.57
  December 31, 1967 .............  29,677.44

We must decide if $235,833 and $64,167 reported by petitioners as long-term capital gains on the returns which they filed for 1966 and 1967, respectively...

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