BURTON v. COMMISSIONER

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' windfall profit tax for the taxable year 1980 as follows:

  Petitioners                           Deficiency

  Bill J. Burton ....................  $  3,905.92
  C.E. Jacobs .......................    26,551.54
  A.B. Lewis ........................     1,069.21
  John H. Burns .....................     1,073.85
...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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