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ILER v. COMMISSIONER

Docket No. 5129-76.

37 T.C.M. 783 (1978)

T.C. Memo. 1978-182

David Iler, Ruth Iler, Russell W. Rankin, and Betty R. Rankin v. Commissioner.

United States Tax Court.

Filed May 16, 1978.

Attorney(s) appearing for the Case

James W. Halloran and James J. Cunningham, 1700 Carew, Cincinnati, Ohio, for the petitioners. Conley G. Wilkerson, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners as follows:

    Petitioners             Year    Deficiency

David and Ruth Iler ....    1972   $43,081.21
Russell W. and Betty R.
 Rankin ................    1972    12,933.39

Petitioners have conceded certain adjustments. The only issue presented for decision is whether Iler Construction Company, a subchapter S corporation...

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