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BROWN v. COMMISSIONER

Docket Nos. 5390-75, 5639-75.

36 T.C.M. 468 (1977)

T.C. Memo. 1977-100

Henry J. Brown v. Commissioner. Carlton G. Wimmer v. Commissioner.

United States Tax Court.

Filed April 6, 1977.

Attorney(s) appearing for the Case

Edward W. Saunders, 2173 Piedmont, Atlanta, Ga., for the petitioners. Edward P. Phillips, 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
  Number     Year           Deficiency

  5390-75    1970 ......... $ 2,705.69
  5639-75    1970 .........  31,347.39

Upon joint motion of the parties, these cases were consolidated for trial, briefing and opinion. Concessions having been made, the following issues...

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