United States Tax Court January 12, 1981, Docket Nos. 8824-77, 8856-77, 6990-79 (Metzger Trust v. Commissioner)

lead-opinion

OPINION

Dawson, Judge:

In these consolidated cases respondent determined the following deficiencies in the Federal income taxes of petitioners:

Petitioner Docket No. Year Amount

David Metzger Trust 88&D77 1973 $292,977.47

Metzger Dairies, Inc. 8856-77 1973 2,106.86

1974 24,856.38

Metzger Dairies, Inc. 6990-79 1975 6,684.