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JOHNSON v. COMMISSIONER

Docket Nos. 7461-73, 7718-73.

68 T.C. 637 (1977)

EDWARD P. JOHNSON AND ESTATE OF HELEN T. JOHNSON, EDWARD P. JOHNSON, ADMINISTRATOR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF WALTER P. McFARLAND, DECEASED, MICHAEL T. McFARLAND, EXECUTOR, AND BERTHA L. McFARLAND, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 28, 1977.

Attorney(s) appearing for the Case

Lester J. Tanner, for the petitioners in docket No. 7461-73.

Robert E. Stroud, for the petitioners in docket No. 7718-73.

Stephen M. Friedberg and St. Clair Reeves, for the respondent.

OPINION

DAWSON, Judge:

These two cases are before the Court on petitioners' motions for summary judgment filed March 25, 1977, with respect to docket No. 7461-73, and April 11, 1977, with respect to docket No. 7718-73, pursuant to the provisions of Rule 121, Tax Court Rules of Practice and Procedure. Respondent filed objections to the motions on April 15, 1977, and a hearing was held in Washington, D.C., on April 27, 1977. Petitioners in each docket...

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