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KEN MILLER SUPPLY, INC. v. COMMISSIONER

Docket Nos. 7994-76, 7995-76.

37 T.C.M. 974 (1978)

T.C. Memo. 1978-228

Ken Miller Supply, Inc. v. Commissioner. Kenneth R. Miller and Lois N. Miller v. Commissioner.

United States Tax Court.

Filed June 20, 1978.

Attorney(s) appearing for the Case

John A. Dunkel and Michael R. Becker, 37 West Broad St., Columbus, Ohio, for the petitioners. Donald W. Mosser, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent has determined the following deficiencies in petitioners' Federal income taxes:

  Petitioner                Year    Deficiency

  Kenneth R. and Lois N.    1972    $  898.14
   Miller                   1973     7,862.80
  Ken Miller Supply, Inc.   1972    39,356.25
                            1973    71,683.02

The issues are: (1) whether certain payments made...

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