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ABBEY v. COMMISSIONER

Docket No. 173-80.

42 T.C.M. 1723 (1981)

T.C. Memo. 1981-673

Vincent H.D. Abbey and Violet M. Abbey v. Commissioner.

United States Tax Court.

Filed November 23, 1981.

Attorney(s) appearing for the Case

Wayne R. Parker, P.O. Box 3207, Midway, Wash., for the petitioners. Michael R. McMahon, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $34,362.25 in petitioners' Federal income tax for 1975 and an addition to tax under section 6651(a)1 in the amount of $1,718.11. The issues for decision are:

1. Whether petitioners' repayment in 1975 of a $68,098.40 bank loan made to a corporation in which petitioner Vincent H.D. Abbey was a shareholder entitled...

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