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LLEWELLYN v. COMMISSIONER

Docket Nos. 10291-75, 10297-75, 10298-75.

70 T.C. 370 (1978)

MORGAN LLEWELLYN AND MATTIE LLEWELLYN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 30, 1978.

Attorney(s) appearing for the Case

Robert B. St. Peters and John W. Hoefert, for the petitioners.

James F. Kidd, for the respondent.

OPINION

WILES, Judge:

On October 3, 1977, respondent filed a motion for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.

Respondent determined the following deficiencies in petitioners' income taxes:

  Docket Nos.                    Year    Deficiency
   10291-75 -----------------    1970    $13,695.71
                                 1971      3,311.75
                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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