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LACKEY v. COMMISSIONER

Docket No. 835-74.

36 T.C.M. 890 (1977)

T.C. Memo. 1977-213

E. Gerald Lackey and Mary Jane Lackey v. Commissioner.

United States Tax Court.

Filed July 12, 1977.

Attorney(s) appearing for the Case

Ocie F. Murray, Jr., for the petitioners. Gary F. Walker, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1969, 1970 and 1971 as follows:

  Year          Deficiency

  1969 .......   $1,804.96
  1970 .......    9,656.08
  1971 .......    3,063.00

Several concessions have been made, leaving for our resolution: the fair market value of stock in American Truck Lines, Inc., at the time of its contribution...

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