Sunderland v. Commissioner

FRANCIS A. SUNDERLAND and GLADYS C. SUNDERLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sunderland v. Commissioner

Docket No. 4665-75.

United States Tax Court

T.C. Memo 1977-116; 1977 Tax Ct. Memo LEXIS 326; 36 T.C.M. (CCH) 512; T.C.M. (RIA) 770116;

April 21, 1977, Filed

Charles H. Warwick, III, and Carl L. Campbell, for the petitioners.

William H. Newton, III, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: * Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1971 in the amount of $5,662.…