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McKEOWN v. COMMISSIONER

Docket Nos. 2389-77, 12370-77, 12429-77.

39 T.C.M. 917 (1980)

T.C. Memo. 1980-18

James G. McKeown and Jacqueline M. McKeown, et al. v. Commissioner.

United States Tax Court.

Filed January 23, 1980.

Attorney(s) appearing for the Case

Leslie M. Hartman, 1620 Russ Bldg., 235 Montgomery St., San Francisco, Calif., for the petitioners. Gerald J. Beaudoin, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

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  Petitioner                                         Docket No. Year Ended    Deficiency
-------------------------------------------------------------------------------------------
  James G. and Jacqueline M. McKeown ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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