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HANDY v. COMMISSIONER

Docket Nos. 13579-78, 13580-78.

42 T.C.M. 593 (1981)

T.C. Memo. 1981-411

James R. Handy and Nancy Handy v. Commissioner. James B. Morgan and Sherry Morgan v. Commissioner.

United States Tax Court.

Filed August 10, 1981.

Attorney(s) appearing for the Case

James B. Morgan, 1409 Precinct Line Road, Hurst, Tex., for the petitioners. Deborah A. Butler, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes for 1974:

      Petitioners         Deficiency

  James R. Handy and
   Nancy Handy ........  $2,825.22
  James B. Morgan and
   Sherry Morgan ......   2,882.63

The only issues to be decided are: (1) Whether the distributions received in 1974 by Petitioners James R. Handy and...

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