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WEAVER v. COMMISSIONER

Docket Nos. 5032-77, 5035-77.

71 T.C. 443 (1978)

JAMES H. WEAVER, JR., AND ESTATE OF BETSY M. WEAVER, DECEASED, JAMES H. WEAVER, JR., EXECUTOR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CARL E. WEAVER AND ELSIE S. WEAVER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 27, 1978.

Attorney(s) appearing for the Case

Barring Coughlin and Roy L. Turnell, for the petitioners.

Larry L. Nameroff, Joseph L. Cannella, and Alan C. Levine, for the respondent.

DAWSON, Judge:

Respondent determined deficiencies in the Federal income tax of petitioners for the taxable year 1971 as follows:

Docket No.                       Deficiency

 5032-77 ......................  $291,799.81
 5035-77 ......................   288,608.93

The sole issue for our decision is whether petitioners in these consolidated cases are entitled to utilize the installment...

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