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RODGERS P. JOHNSON TRUST v. COMMISSIONER

Docket No. 1335-76.

71 T.C. 941 (1979)

RODGERS P. JOHNSON TRUST, HARRISON JOHNSON, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 28, 1979.

Attorney(s) appearing for the Case

Ellis D. Bever and Jack D. Flesher, for the petitioner.

John W. Paul, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies of $2,874.19 and $29,085.68 in petitioner's Federal income taxes for the calendar years 1972 and 1973, respectively. All of the issues raised by the pleadings for the year 1972 and some of the issues raised by the pleadings for the year 1973 have been disposed of by the parties, leaving for our decision only whether the redemption in 1973 by Crescent Oil Co., Inc. (Crescent Oil), of all its stock owned by petitioner...

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