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WILSON v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 7001-71, 3981-72, 3994-72.

36 T.C.M. 948 (1977)

T.C. Memo. 1977-228

J. Kenyon Wilson, Jr. and Mary H. Wilson, et al., Petitioners v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed July 25, 1977.

Attorney(s) appearing for the Case

Charles C. Shaw, Jr. for the petitioners. Robert A. Johnson, for the respondent.

Memorandum Opinion

STERRETT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

               Petitioner                          Docket No.  Year     Amount

  J. Kenyon Wilson, Jr. and Mary H. Wilson .......  7001-71    1968    $ 4,371.16
  Estate of Carl Pinnell White, Deceased, Letitia
    H. White, Administratrix, and Letitia H. White  3981-72    1970      5,002.82
  J. Kenyon Wilson, Jr. and...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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