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DAVID METZGER TRUST v. COMMISSIONER

Docket Nos. 8824-77, 8856-77, 6990-79.

76 T.C. 42 (1981)

DAVID METZGER TRUST, JACOB METZGER, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. METZGER DAIRIES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 12, 1981.

Attorney(s) appearing for the Case

Herbert S. Kendrick and Don C. Stephenson, for the petitioners.

Thomas G. Potts, for the respondent.

OPINION

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in the Federal income taxes of petitioners:


    Petitioner          Docket No.   Year     Amount
David Metzger Trust      8824-77     1973   $292,977.47
Metzger Dairies, Inc.    8856-77     1973      2,106.86
                                     1974     24,856.38
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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