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THOMPSON v. COMMISSIONER

Docket Nos. 8307-75, 8314-75, 4325-76, 4326-76, 5125-80.

45 T.C.M. 693 (1983)

T.C. Memo. 1983-81

DeWitt C. Thompson, III and Diana R. Thompson v. Commissioner. Thompson & Green Machinery Co., Inc. v. Commissioner.

United States Tax Court.

Filed February 8, 1983.

Attorney(s) appearing for the Case

Ervin M. Entrekin and Mark H. Westlake, 26th Fl., First American Center, Nashville, Tenn., for the petitioners. Charles W. Kite, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

    DeWitt C. Thompson, III and
         Diana R. Thompson

  Docket No.     Year   Deficiency

  8307-75 ...... 1971   $29,810.29
  4326-76 ...... 1972    12,268.18
  4326-76 ...... 1973    18,826.36

 Thompson & Green Machinery Co., Inc.

  Docket No.    Year    Deficiency
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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