Bowman v. Commissioner

James D. Bowman and Merle C. Bowman v. Commissioner. Mid-South Engineering Company, Inc. v. Commissioner.

Bowman v. Commissioner

Docket Nos. 7126-65, 7127-65.

United States Tax Court

T.C. Memo 1969-23; 1969 Tax Ct. Memo LEXIS 276; 28 T.C.M. (CCH) 109; T.C.M. (RIA) 69023;

January 30, 1969, Filed

Clyde W. Key, Bank of Knoxville Bldg., Knoxville, Tenn., for the petitioners. Charles G. Barnett, for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: In these consolidated proceedings, the Commissioner determined income tax deficiencies and additions to tax as follows:

Additions…