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JESSUP v. COMMISSIONER

Docket No. 6751-75.

36 T.C.M. 1145 (1977)

T.C. Memo. 1977-289

Claude A. Jessup and Mamie A. Jessup v. Commissioner.

United States Tax Court.

Filed August 25, 1977.

Attorney(s) appearing for the Case

Frederick L. Russell, Court Square Bldg., Charlottesville, Va., for the petitioners. John C. McDougal, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined deficiencies and petitioners have claimed overpayments in petitioners' Federal income taxes for the calendar years as follows:

  Year          Deficiency     Overpayment

  1967 ........ $134,293.94     $285,085.50
  1968 ........   95,385.45      173,986.16
  1969 ........    2,083.37      112,338.58
  1970 ........      830.39      191,432.10

Due...

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