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WILLIAMS v. COMMISSIONER

Docket Nos. 2083-75, 2091-75.

35 T.C.M. 1672 (1976)

T.C. Memo. 1976-368

B.H. Williams and Vivian L. Williams v. Commissioner. Walter Chevrolet-Olds, Inc. v. Commissioner.

United States Tax Court.

Filed December 6, 1976.

Attorney(s) appearing for the Case

J. Kerney Dossett, 1800 Deposit Guaranty Plaza, Jackson, Miss., and Lauch M. Magruder, Jr., for the petitioners. Robert W. West, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal income taxes of petitioners as follows:

  Docket      Taxable
    No.     Year Ended    Deficiency

  2083-75    12/31/70     $29,989.77
  2083-75    12/31/71         270.39
  2091-75    10/31/70          51.55
  2091-75    10/31/71       1,166.01

Upon joint motion of the...

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