What happened to billy hull: Swingers Tiki Palace – Abandoned Southeast

Swingers Tiki Palace – Abandoned Southeast

The Swinger’s Tiki Palace began as a dream home idea of Billy Hull, a prominent strip club owner in Chattanooga, Tennessee. Located high atop Missionary Ridge, the house on Cliff Road overlooked the city. After two years of planning, architect Ed Ball set out to build the most fantastic house in Tennessee. Anticipation grew as the house took fourteen months to complete. The 5,600 square-foot home featured three bedrooms and 4.5 baths, a large indoor pool, and a helipad. In 1972, close to 10,000 people attended the open house.

The exterior of the home in 1972.Homeowners Billy & Gloria Hull pose for a photo inside their new home for a trade magazine.

Billy and Gloria Hull were married in 1951 while they were juniors in high school. During their senior year, Gloria Hull worked on the second shift at the Chattanooga Glass Company while attending school. After high school, Billy Hull worked at the Peerless Woolen Mills for a year or two before he enrolled in college at Tennessee Tech in Cookeville, Tennessee. He graduated from Tennessee Technological University in 1958 or 1959 and moved back to Rossville, Georgia, where he found employment at Muller Company, a foundry, as a sand lab technician. The Hulls welcomed their first child in 1958. Soon after, Gloria returned to work at Riviera Carpet Mill, where she continued to work until 1962 and the birth of their second child. Thereafter, she went to work at Concrete Forms.

In 1967, Billy Hull opened a two-room go-go club known as The Castaways Club and the Lion’s Den as a side business while still working at the foundry. He also worked from time to time at gymnasiums or spas. After six months or so of working multiple jobs, Hull quit the foundry and began devoting his full time to his new business venture. Gloria Hull began to work there in the evenings, eventually quitting her job and working at the club full time as the evening cashier. She filled the cigarette machines during the day as well as kept the club’s books.

At approximately 12:55 A. M. on May 1, 1973, Larry Parker, shot and killed Roland Hargis, a boyfriend of Gloria Hull, as he was leaving the Tradewinds Night Club in Chattanooga. Parker was a friend of Billy Hull and was hired by him along with Wayne Carter to carry out the assassination. A victim of his own lifestyle, the evidence proved to be overwhelming. Billy Hull was found guilty of murder-for-hire and sentenced to 20 years and one day in the State Penitentiary. Larry Parker was found guilty of manslaughter. Hull fought his conviction to the Tennessee Supreme Court, which affirmed it four years later. During the trial, Parker brought forth another unsuccessful murder-for-hire plot against implicating Billy on a second murder charge.

Billy Hull’s mother, who was alive at the time of the trial, was the daughter of Katie Holcomb, a bootlegger. She purchased and sold bootleg whiskey from her home. Billy Hull helped his grandmother in her bootleg business by burying whiskey in the yard at night and digging holes for her to place barrels and fill with whiskey that would be left there for a year to char. He would also watch at night for the incoming whiskey deliveries, and at times help her count money since it was only a cash business. At one point during his trial, Billy Hull told the court that he made a substantial amount of money from helping his grandmother with her whiskey bootlegging business. He claimed she gave him a lot of money and extravagant gifts to explain why his lifestyle did not add up to what he reported to the IRS that he was making. Hull also claimed that on his grandmother’s deathbed, she had the presence of mind to tell him where she had buried jars containing large amounts of money.

In the summer of 1976, a former Chattanooga police officer made allegations of corruption in the police department and city attorney’s office. One of those claims was that the assistant district attorney picked up alleged sex workers at Castaways and brought them to Billy Hull’s house. The officer making the allegations had worked at some point at Castaways Club. During Hull’s murder trial, allegedly the same cop had set up the victim, so Hull could get his mug shot to give to the hitman. A six-month investigation into the corruption allegations concluded in March 1977, and no merit was found in the claims. A report from the investigation said that people paid by Billy Hull were the source of many of the allegations in an effort to take down the sheriff. No charges were filed against Billy Hull since paying people to lie wasn’t against the law, and no one made the allegations in open court.

Hull was acquitted on an arson charge in 1977 when the star witness for the prosecution recanted his statement that Billy Hull had paid him to burn down a competing club several years prior. Another witness – who was also involved in the murder-for-hire plot Hull orchestrated – said Hull had talked to him about burning down the club. However, Hull’s lawyer attacked the additional witness’s credibility due to his extensive criminal record.

In April of 1979, 32-year-old James Corvin’s body was discovered in the trunk of a stolen car in the parking lot of a Chattanooga hospital. Corvin had been shot and the body had likely been in the car for several months. Sixteen years later, a Crime Stoppers program led to the arrest of James Steven Turner of Ringgold, GA. Turner was charged with Corvin’s murder. Years earlier, Corvin had been a defense witness in Billy Hull’s murder-for-hire trial.

Life after prison was not easy for Billy Hull. Charges of tax evasion of his nightclubs while being incarcerated led him to go bankrupt. It is unclear if Billy and Gloria ever divorced. Billy Hull passed away in 2008 from cancer. It is rumored several families may have moved in and out of the home over the years before it was vacated. The house was listed for sale in 2014. By 2015, the home had been severely vandalized and was in foreclosure. The property was condemned and seized by the City of Chattanooga for unpaid taxes. On September 7, 2017, the city demolished the Swinger’s Tiki Palace.

Billy Hull lived in the home on North Crest Road for only a year before the murder-for-hire scheme. Columns were added to the front during a 1990s renovation.

The main focal point of the house was this extravagant Playboy-themed pool.A broken chandelier hangs under a faded skylight above the pool.A faux rock waterfall and diving board sit on the far side with a fireplace with a sitting area and full bar. Large tinted glass walls separated the bedrooms from the pool room over the swim tunnels.The Playboy pool was the focal point of the home and the first thing you would see once you entered the front door. With a chandelier overhead, the massive 12-foot deep, 20 x 40-foot pool was electrically heated and had separate humidity controls.The house received a bit of notoriety after being featured in a 1972 issue of the trade publication Electricity in Building Magazine for its unique pool.Live palm trees were planted around the pool area. The walls were covered in tiki-style bamboo matting and animal heads from around the world.The pool had swim tunnels leading to separate bedrooms that were behind tinted glass. The master bedroom with built-in mirrored cabinets and closed-circuit tv monitors of the pool room as well as an intercom system.The bedrooms were modest in size compared to the large indoor pool area.Marble and faux rock cover the walls and hallway in the living room located in the back of the house.

The living room in the back of the house had another full marble bar and mirrored walls with a wall of doors leading out to the patio area.The patio area featured a 12-person jacuzzi tub, copper top outdoor tiki bar, and a large sauna.metal face sculpture was attached to the outdoor sauna.The large sauna on the rear deck of the house.A love note left behind by previous occupants of the Swingers Tiki Palace.

Thank you for reading. I appreciate your support. Please share the blog with your friends.

You can find me on Facebook, Instagram, Twitter, and TikTok. If you would like to receive the Abandoned Southeast blog in your email, you can sign up on the main page.

For more amazing abandoned places, check out my books that are available through Amazon.

Like this:

Like Loading…

This entry was posted in:abandoned, abandoned america, abandoned houses, abandoned places, abandoned southeast, Alabama, asylum, Decay, florida, Georgia, Louisiana, mississippi, new orleans, north carolina, photography, ruins, South Carolina, Tennessee, travel, Uncategorized, Urban Exploring, urbex, urbex photography, virginia

Tagged with:abandoned, abandoned america, abandoned chattanooga, abandoned Chattanooga Tennessee, abandoned house, abandoned house tennessee, abandoned mansion, abandoned mansion america, abandoned mansion south, abandoned mansion southeast, abandoned mansion tennessee, abandoned nashville, abandoned places, abandoned places in america, abandoned places in tennessee, abandoned places southeast, abandoned places Tennessee, abandoned places tn, abandoned playboy, abandoned playboy house, abandoned playboy mansion in tennessee, abandoned south, abandoned southeast, abandoned swingers palace, abandoned swingers palace chattanooga tennessee, abandoned swingers tiki palace, abandoned Tennessee, abandoned Tennessee playboy mansion, abandoned tennessee swingers tiki palace, Alabama, architecture, Billy Hull, billy hull chattanooga tennessee, Billy Hull playboy mansion, billy hull swingers palace, billy hull tn, billy hull tn mansion, blog, chattanooga, chattanooga swingers house, chattanooga tennessee urbex, Chattanooga tiki house, chattanooga urbex, Decay, explore tennessee, forgotten, forgotten mansion, Gloria Hull, mansion, missionairy ridge chattanooga abandoned mansion, palace, photography, places, playboy, playboy house, playboy house tennessee, playboy house tn, playboy mansion, playboy pool, playboy pool chattanooga, playboy tennessee, south, southeast, swinger, swingers, swingers house, swingers house chattanooga, swingers mansion, swingers palace, swingers palace tn, swingers playboy house tennessee, swingers tiki house, swingers tiki palace, Tennessee, tiki house, tiki palace, tn mansion, tn playboy mansion, travel, urban exploration, Urban Exploring, urbex

Welcome to AbandonedSoutheast. com!
My name is Leland Kent and I have had an interest in abandoned places ever since I was a kid. In 2016, my obsession with the forgotten and abandoned inspired me to create this blog. My goal is to showcase the obscure, sometimes historic, forgotten places I have visited across the Southeast. I hope to preserve the past through documentation and photographs since many of these amazing places are often lost to neglect, demolition, or renovation. I released my first book, Abandoned Birmingham, in July 2018 and it is available worldwide through most major booksellers. My photographs have been featured on CBS Inside Edition, CNN Travel, Houston Chronicle, The Weather Channel, MSN, Yahoo News, NPR, the UK Sun, the Daily Mail, NOLA.com, AL.com, and many others.
You can reach me at [email protected]

View all posts by Abandoned Southeast

Billy Hull and the Tiki Palace — Flatrock Media

May 1, 2017Olivia Lind

If this is your first time listening, try a couple of the more recent episodes first and then check the early ones out later. We’ve improved our audio quality considerably! Two stories: The first is the brutal murder of 3 1/2 year old Heather Elizabeth Johnston in Nashville’s Belle Meade neighborhood.

This is a bit of a departure from my usual formula. There was a murder, but that’s not where my focus is on this one. Plus, I wasn’t very successful in tracking down the facts of the case. So after I give you the basics, we’re going to talk about a house.

Billy Hull owned Chattanooga strip clubs, The Castaways Club and Lion’s Den, which I believe were connected or right next door to each other. In the mid-70s, he was sentenced to 20 years in prison for hiring a hit man to kill his wife’s boyfriend. Roland Hargis, Gloria Hull’s boyfriend, was shot when leaving the Tradewinds Night Club in the early hours of May 3, 1973. The gunman, Larry Parker, was convicted of manslaughter.

Hull also allegedly tried to have another of his wife’s boyfriends, Jerry Mitchell, killed. I don’t have any details on that other than the fact that the murder never happened.

Hull had a number of other legal problems. He got into trouble for tax evasion in the 60s or the 80s or maybe both – again, the information I found was sketchy. At one point he told an interesting tale to the tax court about having helped his grandmother with her whiskey bootlegging business. He claimed that she gave him a lot of money and extravagant gifts, explaining why his lifestyle didn’t line up with what he told the IRS he was bringing in. He even claimed that, as doctors were working to save his grandmother’s life minutes before she died, she had the presence of mind to tell him where she had buried jars containing large sums of money.

In the summer of 1976, a former Chattanooga police officer made allegations of corruption in the police department and district attorney’s office – one of those claims was that the ADA picked up alleged sex workers at Castaways and brought them to Billy Hull’s house. The officer who made the allegations had at some point worked at the Castaways Club. During Hull’s murder trial, an allegation was made that this same cop had set up the victim so Hull could get a mug shot of him. I’m not sure what the purpose of that was, unless he needed a picture of the guy to give to the hit man.

A six-month investigation into the corruption allegations was concluded in March 1977, and no merit was found in the claims. The report from the investigation said that people paid by Billy Hull were the source of many of the allegations in an effort to take down the sheriff. No charges could be brought against Hull since paying people to lie wasn’t against the law, and no one made the allegations in open court.

Hull was acquitted of an arson charge in November 1977 when the star witness for the prosecution recanted his claim that Hull had paid him to burn down the Light Fantastic Lounge, a competing club, in April 1973. Another witness – who was also involved in the murder-for-hire plot Hull orchestrated – said Hull had talked with him about burning the competing club. However, Hull’s lawyer attacked the additional witness’ credibility due to his extensive criminal record.

In April 1979, 32-year-old James M. Corvin’s body was found in the trunk of a stolen car at a Chattanooga hospital. Corvin had been shot, and the body had likely been in the car for several months. Sixteen years later, a Crime Stoppers program led to the arrest of James Steven Turner of neighboring Ringgold, Georgia. Turner was charged with Corvin’s murder.

The significance here is that Corvin was a defense witness in Billy Hull’s murder trial. In one of my sources, I read that Turner was a friend of Hull’s, but it didn’t come from a news story, so I can’t be certain of the accuracy of that. I’m also not clear on what motive Hull would have if he happened to be behind this killing. Still, it raised my eyebrows.

I don’t know whether or not Gloria and Billy Hull ever divorced, but I was unable to find any indication that either of them had died. If they are still alive, he would be in his 80s, and I believe she would be as well.

Before I go on, I want to reiterate the whole sketchy details thing. I found a few legitimate news articles and legal briefs, but most of what I found came from blogs, comments, forums, and tabloids. It was easy to see where people played fast and loose with the facts, and sometimes I ran across conflicting information. When I describe Hull’s home, some of my information comes from those sources, and could be inaccurate. For the most part, though, I tried to make sure my details were accurate by viewing photos and videos of the place. I was able to add a few of my own observations that way as well. If you know for a fact that I got anything wrong, please get in touch so I can make a correction.

The Hull’s Tiki Palace

What I really want to talk about today is the home of Gloria and Billy Hull, known as the Tiki Palace. A lot of features I found on the internet about this place referred to it as “the Swingers’ Tiki Palace. ” I found no information about whether or not the Hulls actually were swingers, but this place sure seems like some sort of a sex house, so take that as you will.

The home, located at 25 North Crest Road, sits on Missionary Ridge, overlooking Chattanooga. The planning took two years, and once a builder was selected, it took another 14 months to complete. Construction concluded in 1972. I saw it mentioned somewhere that it was renovated in the 90s, though I don’t know what was done. In the numerous photos I’ve seen, it still had a very 1970s vibe overall.

A 1972 issue of the trade publication Electricity in Building Magazine listed it as 6500 square feet. The rest of my sources where it came up said 5600 square feet. I don’t know which is accurate, but that will give you a general idea.

There are two large Tikis flanking the front doors on the exterior of the house. Step inside and find the hallways and bathrooms covered in marble. Whether or not it’s real marble, I don’t know. It won’t really matter when you get the whole picture. Some rooms have wallpaper. Hideous wallpaper. There are a lot of mirrors. Mirrored walls, mirrored cabinetry – you name it. I guess that plays into the sex house theory quite nicely. Some rooms have deep red carpeting, and there are chandeliers all over the place. Much of the house has faux stone detail, mostly on the walls. One shot I saw – which came from a set of photos where the home was staged for sale in (I believe) 2014 even showed what looked like a pretty old tanning bed. Hopefully you’re beginning to get the tacky picture I’m painting here.

The focal point of the Tiki Palace is the 20’ by 40’ pool, which took up the bulk of the house and reached up to a 12’ depth. Virtually every source says it is “Playboy bunny-shaped,” which I don’t see. The two swimming tunnels at the top (which lead to bedrooms) are reminiscent of bunny ears, but the shape as a whole is not like the logo at all. However, the pool floor does feature the magazine’s logo set in tile with the word “PLAYBOY” below it. There is also a rock waterfall at the other end of the pool.

Billy and Gloria Hull at home

A 1972 photo of Billy and Gloria Hull standing by the pool seems to show either shag carpeting or some sort of grass on the footbridges that went over each “bunny ear” of the pool. Let’s hope it was grass. My lungs start to hurt every time I see those pictures of Jayne Mansfield’s floor-to-ceiling pink shag carpeting in her bathroom – I mean, it looks cool AF, but it’s not like mold is a new invention. Contemporary photos show only tile there.

In the room were real palm trees, animal heads, and bamboo and palm matting on the walls (again – what about mold?). I did read that they had some sort of dehumidifying system in the room, so hopefully that kept things from getting gross, but I have a hard time seeing something dehumidifying a room of that size effectively.

The pool area of course contained a full bar because you can’t live in a place like this without a cocktail in your hand at all times.

According the 1972 trade magazine article, there was a closed circuit TV for monitoring the pool. I don’t know why you would need that for an indoor pool, so I’m just going with the theory that it was for some freaky voyeuristic purposes. These monitors fed into each of the bedrooms.

Let’s talk about the bedrooms. Tinted glass walls formed a barrier between the pool area and the swim-in bedrooms. You could swim under the footbridges and the glass walls and emerge in the bedrooms, at the tip of each bunny ear.

I saw it mentioned somewhere that there are three bedrooms, but I never could get confirmation on that. If there are, it gets lost because naturally what people want to talk about are those swim-in bedrooms. I can’t blame them. One of those was the heavily mirrored master bedroom.

One description of the home mentioned a bathroom with “opposing pink toilets, flanked by a sunken stone shower.” I never saw any pictures with two toilets, but I did see a shot of a lone pink toilet and another of a lone pink bidet, so that may have been what they meant. These people were clearly odd, but hopefully not odd enough to have a need to use two facing toilets at the same time.

I watched a video where some teenagers went in the house, and they showed at least one mirrored ceiling – in a bathroom. Not only is that way too weird for me, but I’m super concerned about the Windex budget of anyone who ever lived in this place.

The living room, located in the rear of the home, has a full bar made of marble, and mirror-covered walls. This was one of the rooms with deep red carpeting.

Image: Google

The house has a massive multi-level deck on the back, and it’s not without its own features. There is a sauna out there, and a large hot tub that seats 12. As you could have guessed, it also has an outdoor bar. I noticed in the video I watched that there was also a red spiral staircase on the deck, right up against the house. I got curious about this, because it’s a one-story building, but looking at Google Maps’ satellite view didn’t really give me any answers, either. It looks like most of the roof is flat, so it might have just been used to get a better view off of the ridge.

According to some comments I saw on a blog, there was originally a Playboy logo painted on the driveway. The comment claimed that the Hulls received a cease and desist order and had to paint over it. If this is true, what they painted over it is still there, and you can see it from Google Maps. It’s Mickey Mouse. It almost looks like it’s at the center of a helipad, and one commenter did claim the Hulls had one. Whether or not there is any truth to that, I don’t know, but it wouldn’t surprise me.

The Daily Mail said the home “has been largely abandoned since 1973,” but I’m not sure that’s accurate. Based on items left behind and the decent enough condition it was in in the 2014 real estate photos, it looks like someone might have lived there in more recent years. I don’t think it’s likely that many families lived in the house since the Hulls, though, because surely someone would have done an extensive renovation. For the most part, it’s not a fun-kitschy-retro house. It’s just plain tacky. Slap a little gold paint on it, and it looks like something Donald Trump might have chosen in that era.

Based on various photos and comments I saw, it seems the house had not been vandalized as late as the summer of 2015, but sometime over the course of the next year, it was trashed. It was supposedly condemned and slated for demolition, which may or may not have already happened.

I can see the little wheels turning in everyone’s brains – don’t even think about trespassing. The Chattanooga Police Department has obviously had a lot of trouble with that, and they now have a zero-tolerance policy for the property. They won’t let you off with a warning – they will absolutely charge you.

My sources are below, and you really should look at all of them. I think I pretty much gave you all of the information that’s worth having, but the pictures are fun.

I believe these photos came from a 2014 listing when the house was for sale. Obviously this was pre-vandalism. I’m amused by the way they conveniently left out pictures of the pool.

Sources

Summers, Chris (July 5, 2016). “Inside a creepy abandoned swingers’ mansion built by a strip club mogul with a swimming pool shaped like a Playboy bunny” The Daily Mail
Gloria Hull v. Commissioner. Billy Hull v. Commissioner. United States Tax Court (filed March 24, 1986)
Hull v. State. Court of Criminal Appeals of Tennessee. (filed April 11, 1977)
“Tennessee Tiki House – 1972” (May 26, 2010 thread). Tiki Central
Electricity in Building Magazine (June 1972) via “Tennessee Tiki House – 1972” (May 26, 2010 thread). Tiki Central
Phipps, Sean (July 12, 2016). “U.K.’s Daily Mail highlights abandoned Tiki-themed Chattanooga home” Nooga.com
“Tiki Palace: An abandoned Playboy mansion in Tennessee” (August 4, 2016). Deserted Places
Tiki House – sale photos (July 2014). Imgur
“Swinger’s Tiki Palace” Abandoned Southeast
“A Playboy Mansion From The 1970s Is Rotting In Tennessee And It’s Mesmerizing” (December 5, 2016). Only In Your State
“Ex-Policeman’s Charges Denied” (August 21, 1976). The Tennessean
“Chattanooga Corruption Probe Ends” (March 1, 1977) The Tennessean
Loggins, Kirk (November 11, 1977). “Nightclub Owner Cleared of Arson Charge”The Tennessean
“Ringgold man arrested in 16-year-old slaying” (May 19, 1995). Rome News-Tribune

Photos

Front door of Tiki Palace. Electricity in Building Magazine (June 1972) via “Tennessee Tiki House – 1972” (May 26, 2010 thread). Tiki Central
Billy & Gloria Hull by Tiki Palace swimming pool.Electricity in Building Magazine (June 1972) via “Tennessee Tiki House – 1972” (May 26, 2010 thread). Tiki Central
both satellite photos are from Google Maps

In Uncategorized
Tags abandoned, Billy Hull, Castaway’s Club, Chattanooga, Georgia, Gloria Hull, James M- Corvin, James Steven Turner, Jerry Mitchell, Larry Parker, Light Fantastic Lounge, Lions Den, Mission Ridge, Ringgold, Roland Hargis, Tennessee, Tiki Palace, urban exploration

Explore this decadent abandoned mansion with a very dark secret

Explore this decadent abandoned mansion with a very dark secret | loveproperty. com

Explore this decadent abandoned mansion with a very dark secret

Gallery View|

Expand View

Unravel the mystery behind this deserted dream home

Abandoned Southeast

Perched high on a hill above the town of Chattanooga, Tennessee, this mystery mansion has seen its fair share of scandal. The brainchild of entertainment tycoon Billy Hull, the opulent home was finally completed in 1972. Three decades later, photographer Leland Kent from Abandoned Southeast captured striking images of the mansion in all its derelict glory. So, what caused Hull to desert his dream home just a year after it was built?

Eerie entrance

Abandoned Southeast

Pictured in 2017, the forlorn Polynesian-inspired property gives no hints as to its former grandeur. The two large tikis that flank the entrance have been disfigured over the years by uninvited visitors, while the once-regal glass-panelled doors have been smashed and the entrance blocked by sheets of discarded chipboard.

An extravagant vision

Abandoned Southeast

Strip club owner Billy Hull’s vision was for a sprawling, tiki-style mansion complete with luxury marble bathrooms, mirrored lounges and the crowning glory: a huge swimming pool with tiled tunnels leading to the opulent bedroom suites. He contracted architect Ed Ball to design the home, which took 14 months to build, and Billy celebrated its completion with an extravagant house party.

Time-ravaged interior

Abandoned Southeast

Leland Kent’s photographs show an altogether different story; an unbelievably expensive abandoned mansion,ravaged by time and decades of neglect. In the living room, the shabby red carpet is littered with broken glass, old magazines and discarded mementos. The grand marble-topped bar still remains but it’s now scratched and strewn with rubbish.

Faded grandeur

Abandoned Southeast

When the mansion was first built, this living space would have been impressive, with marble-clad walls framing grand floor-to-ceiling arched mirrors. Money was no object for Billy Hull, the owner of two popular clubs, the Lion’s Den and the Castaway Club, and he planned to build the most opulent home Chattanooga had ever seen, encompassing an impressive 5,600 square feet, along with three bedrooms and four bathrooms.

Letters from the past

Abandoned Southeast

In the 12 months following its completion, the palatial property would play host to numerous decadent parties and soirées. Discovered in one of the abandoned rooms, this affectionate note offers a glimpse into the lives of two of the partygoers. Despite the rumours that swirled about the nature of these gatherings, barely any photos exist of the mansion in its heyday.

Opulent party house

Abandoned Southeast

Hull designed the house for entertaining – the building had several large bars, including this one with its gorgeous veined marble counter and crystal glass taps. You can almost imagine a swish 1970s crowd dressed to the nines, assembling by the bar to sip blue Hawaiians and piña coladas while Barry Manilow croons softly in the background.

Playboy pool

Abandoned Southeast

The focal point of the ostentatious property is a huge, 20-by-40-foot pool with undulating sides and tiered steps. Electrically heated, the pool is 12 feet deep at one end and features separate humidity controls, a faux rock waterfall and even a diving board. It rose to national prominence after being featured in a 1972 issue of an electrical trade publication.

Tiki-style decor

Abandoned Southeast

The hub of the home, the large pool space is the first thing visitors would have seen on entering the property. A vast, double-height space with a wood-panelled, domed roof; it has a large, open-plan bar and a lounge area with a fireplace. The walls were originally clad in tiki-style palm mats, punctuated by taxidermy animal heads, with palm trees lining the poolside.

Architectural masterpiece

Abandoned Southeast

The crowning glory of the unusual tipi-shaped space is a spectacular skylight inset into the roof, illuminating the creepy abandoned mansion below. Once upon a time, the striking architectural feature would’ve framed the buzzing parties thrown here, casting light across the water of the swimming pool as guests milled around.

Vandalised and forgotten

Abandoned Southeast

Thirty-five years later, the glamour has all but vanished from the mansion’s pièce de résistance. The sunken pool had become a gaping hole in the centre of the home, filled with all manner of mangled furniture and debris. Scrawled tags and insults debauch the once gleaming white tiles and the space has been ransacked; stripped of its gilding and reduced to a hollow shell.

Iconic emblem

Abandoned Southeast

Only the iconic Playboy Bunny has stood the test of the time, an indelible mark on the property. The pool itself was also designed in the shape of a rabbit, with the two tunnels at the shallow end forming ears. This unusual feature attracted plenty of press attention in the 1970s and was one of the main draws for young hopefuls dreaming of an invite to a Billy Hull party.

A room with a view

Abandoned Southeast

The master bedroom, once shared by Billy Hull and his wife, Gloria, is separated from the main room by a sheet of tinted glass. From this angle, you can see one of the two swimming tunnels with its rounded bridge. All of the bedrooms featured closed-circuit TV monitors with feeds from the pool room, presumably so Hull could keep an eye on what was going on at any given time.

Extravagant master suite

Abandoned Southeast

Painted pastel pink with mirrored cabinets and gilded beams, the master bedroom has an Art Deco vibe, but despite the glitz and glamour, the space hides a sinister secret. In May 1973, just a year after the house was finally finished, a man named Roland Hargis was shot and killed as he left the Tradewinds Night Club in Chattanooga. Hargis had been carrying on an illicit affair with Billy’s wife, Gloria.

A ’70s scandal

Abandoned Southeast

His murderer was a certain Mr Larry Parker, a good friend of Billy’s who alleged that Hull had contracted him to carry out the revenge killing. With all the evidence pointing squarely to his involvement, Billy Hull was sentenced to 20 years in prison. This was the first in a string of allegations, leading to his eventual bankruptcy in the 1980s after a conviction for tax evasion. With no-one left to run the vast mansion, the now-infamous party house fell into disrepair.

Deserted terraces

Abandoned Southeast

Outside on the deck, a copper-roofed bar, complete with bamboo frame and palm mat-lined walls, stands vacant. The patio functioned as an additional entertainment area, welcoming the numerous revellers who spilled out from the pool room and lounge. The outdoor space also included a wooden sauna and a 12-person jacuzzi sunk into the decking.

Fall from grace

Abandoned Southeast

This faded leopard-print chair is one of the few pieces of furniture that remained in 2017. Resting wearily on the weathered boards, it is a stark reminder of Billy Hull’s fall from grace; the wealthy nightclub mogul turned washed-up jailbird. Documents show that he later attempted to fight tax evasion charges by claiming that his lavish lifestyle was funded by his grandmother’s bootleg whiskey business – an assertion that was dismissed by the courts.

A discerning eye

Abandoned Southeast

On the door of the sauna, this carved metal head would’ve leered down at partygoers back in the property’s heyday. Despite Hull’s extensive criminal record, there’s no doubt that he was meticulous when it came to details. Every inch of the mansion was decorated to the hilt and equipped with all the decade’s mod-cons; from an advanced intercom system to a self-cleaning oven.

Abandoned sauna

Abandoned Southeast

Now derelict, the old sauna would’ve been an indulgent space for Hull and his guests to relax and unwind. Following Hull’s incarcerations, the property was listed for sale a number of years ago, before being seized by the city due to unpaid taxes. Damaged extensively by vandals, it was deemed beyond repair and completely demolished in 2017, just 45 years after it was originally built.

Reduced to rubble

Abandoned Southeast

With the once-extravagant party mansion reduced to no more than a pile of rubble, the property’s dark secrets have been buried with it. Little is known of what happened next to Billy and Gloria Hull, and while their former dream dwelling no longer stands, this is one haunting home that Chattanooga locals aren’t likely to forget about in a hurry.

Love this? Like and follow us on Facebook for a look inside moe abandoned mansions.

20 January 2020

Features

See more on this topic

comments.length && !vm.isLoading”>

Be the first to comment

Do you want to comment on this article?
You need to be signed in for this feature

HULL v. COMMISSIONER | 51 T.C.M. 663 (1986) | etcm6631554

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners’ income tax in the amounts of $17,329.57, $27,784.23 and $4,922.83 for the taxable years 1968, 1969 and 1970, respectively, and additions to tax under section 6653(b)1 in the amounts of $8,664.79, $14,611. 72 and $2,461.42 for these respective years. By order entered September 30, 1982, this Court granted respondent’s motion for partial summary judgment and determined that each of petitioners is collaterally estopped from denying liability for the additions to tax under section 6653(b) for the taxable years 1968 and 1969 by reason of being convicted for willfully and knowingly attempting to evade and defeat income taxes for these years in violation of section 7201. Respondent on brief has conceded that there is no addition to tax for fraud for the year 1970 and that the return for that year was not false and fraudulent. Respondent further concedes that by reason of this concession the statute of limitations bars the assessment and collection of any tax for the year 1970. By reason of the order of this Court granting respondent’s motion for partial summary judgment and respondent’s concession as to the year 1970, the only issue remaining for decision is the amount by which petitioners understated their taxable income for each of the years 1968 and 1969.

Findings of Fact

Petitioners, husband and wife during the years 1968 and 1969, filed joint Federal income tax returns for these years with the Director, Southeast Service Center, Chamblee, Georgia. At the time of the filing of her petition in this case, Gloria Hull resided in Rossville, Georgia, and at the time of the filing of his petition in this case, Billy Hull resided at Deberry Correctional Institute, Nashville, Tennessee.

Petitioners were married in 1951 while they were juniors in high school. During their senior year in high school, Gloria Hull worked on the second shift at Chattanooga Glass Company as well as attending school. When they finished high school, Billy Hull worked at the Peerless Woolen Mills for a year or two until he entered college in 1953 or 1954 at Tennessee Tech in Cookeville, Tennessee. While Billy Hull attended Tennessee Tech, Gloria Hull continued to work. She was employed at Airland Carpet Mill during the first years he was in college and later moved to Cookeville where she worked for the telephone company.

Billy Hull graduated from Tennessee Tech in 1958 or 1959 and moved back to Rossville, Georgia, where he went to work at Muller Company, a foundry, as a sand lab technician. Gloria Hull did not work for approximately 1-½ to 2 years beginning in 1958 at the time of the birth of her first child. She returned to work at Riviara Carpet Mill where she continued to work until sometime in 1962 and then ceased working for 2 years after the birth of her younger child. Thereafter, she went to work at Concrete Forms. Prior to and during the time Billy Hull was working for Muller Company, he from time to time worked at gymnasiums or spas.

In 1967, Billy Hull began operation of a go-go club. He continued to work at Muller Company for approximately 6 months after opening this club but later ceased to work at Muller Company and devoted his full time to the club except for working from time to time at two gymnasiums. The go-go club consisted of a room known as the Lion’s Den and another one known as the Castaways. After Billy Hull began operation of the go-go club, Gloria Hull began to work there in the evenings and after approximately 6 months she left her employment with Concrete Forms and began to work full-time at the go-go club. She worked as the evening cashier and did such things as filling cigarette machines during the day as well as keeping the club’s books.

Billy Hull’s mother, who was living at the time of the trial of this case, was the daughter of Katie Holcomb. Katie Holcomb was a bootlegger. She purchased bootleg whiskey and sold it from her home. Billy Hull helped his grandmother in her bootleg business. He would help her bury whiskey at night and at times he would dig holes for her in which to put a barrel to fill with whiskey that would be left there for approximately a year to char. He would also watch at night for his grandmother for the man who brought whiskey to her to come by, and at times he would help her count money which she had taken in from the sale of whiskey. Katie Holcomb dealt in cash in her business.

From time to time, Katie Holcomb gave presents to Billy Hull, Gloria Hull and their children. She gave them such items as automobiles and a boat, as well as clothes. She also from time to time paid bills for them including the cost of sending Billy Hull to college. When the Hull’s older son was born in 1958, Katie Holcomb paid the hospital bills. She also paid other medical and hospital bills for Billy and Gloria Hull.

In addition to her daughter, Billy Hull’s mother, Mrs. Holcomb had an adopted son, Richard Holcomb. Richard Holcomb and his wife lived in the house with Katie Holcomb. Richard Holcomb also assisted his mother, Katie Holcomb, with her bootleg business. Approximately 14 months prior to her death on February 20, 1969, Katie Holcomb began to show signs of forgetfulness from hardening of the arteries. At approximately this time she was arrested and her son, Richard Holcomb, took over the running of the bootleg whiskey business. After Katie Holcomb was arrested, her mind started to deteriorate. Richard Holcomb would handle obtaining the whiskey, selling the whiskey and taking payment for it, but he would give the money he received for the whiskey to his mother, Katie Holcomb. Richard Holcomb would help his mother count the money. Katie Holcomb gave presents to her son Richard. She gave him an automobile and she paid for a number of trips for Richard Holcomb and Billy Hull to Florida. Sometimes they would go to Florida as often as twice a month. In addition to seeing Mrs. Holcomb pay for trips for Billy Hull, Richard Holcomb on one occasion saw Katie Holcomb give money to Billy Hull, but he did not know the amount she gave him.

Katie Holcomb was generous with her friends. She had a friend of longstanding, Emily Curd, who on a number of occasions went on trips with Katie Holcomb. Mrs. Curd lived within three blocks of Mrs. Holcomb for a number of years. Katie Holcomb paid all of the expenses for Mrs. Curd when Mrs. Curd accompanied her on trips to Cuba and to the Bahamas and similar places. She would buy clothes for Mrs. Curd to take on these trips. Mrs. Curd would be given cash by Mrs. Holcomb to purchase clothes and to purchase the plane tickets and the boat tickets. Mrs. Holcomb would carry large quantities of cash with her on the trips on which Mrs. Curd accompanied her but Mrs. Curd did not know the amount of cash she had with her. Mrs. Curd would see Mrs. Holcomb tip lavishly on the trips they went on and she would participate with Mrs. Holcomb in playing bingo or engaging in other forms of gambling while on these trips. Mrs. Holcomb often spoke fondly of Billy Hull to Mrs. Curd and would discuss with Mrs. Curd presents she planned to give Billy Hull, such as an antique automobile. Mrs. Curd never saw Mrs. Holcomb give Billy Hull any money.

Mrs. Curd observed Mrs. Holcomb during their trips put items away and not be able to remember where she had put them. At times, she would see Mrs. Holcomb hide money in their hotel room and be unable to remember where she had put the money. She also observed Mrs. Holcomb spend money and then be unable to remember for what she had spent the money.

Approximately a month or a month and a half before her death, Mrs. Holcomb had been in the hospital but had returned to her home. Katie Holcomb died on February 20, 1969. The day before she died, she was rushed to the hospital. Billy Hull thought that the reason for her hospitalization was that a blood vessel had burst in her head. The day following Mrs. Holcomb’s hospitalization, the entire family was called to come to the hospital. Billy Hull, his two sisters, Richard Holcomb and Billy Hull’s mother were there at the time Mrs. Holcomb died.

Billy Hull pleaded guilty to charges of income tax evasion for the years 1968 and 1969 and Gloria Hull pleaded guilty to aiding and abetting Billy Hull in the evasion of income tax for these years. Billy Hull later pleaded guilty to the charge of accessory before the fact of murder in the first degree.

Without consideration to any cash, aside from cash in banks which Billy and Gloria Hull might have had, the following schedule shows their assets and liabilities as of December 31, 1967, 1968 and 1969, with the resulting increase in net worth for the years 1968 and 1969:


                                                     12/31/67       12/31/68        12/31/69

    Assets

    Cash in bank...................................
                                                     $ 3,745.10   $   5,703.28   $  66,374.63
    Automobiles ...................................    8,808.54       8,808.54       8,915.39
    Corporate stock ...............................     -0-           -0-            7,012.50
    Real estate ...................................    8,316.59     112,150.44      84,917. 04
    Receivables ...................................     -0-            -0-            -0-
    Business assets ...............................    1,378.30      14,158.17      24,500.74
    Prepaid interest ..............................       12.75         465.40         885.76
                                                    ___________   ____________     ___________
        Total Assets .............................  $ 22,261.28   $ 141,285.83   $ 192,606.06

    Liabilities and
    Depreciation Reserve

    Depreciation reserve .......................... $     86.14   $     416.96     $  4,041.45
    Outstanding checks ............................    1,266.10         997.23          551.67
    Loans (unpaid balances) .......................    7,707.60      72,320.73       43,710.91
    Capital outlay payables . ......................      -0-          6,163.12          310.53
                                                    ___________  _____________     ___________
       Total Liabilities and
       Depreciation Reserve ....................... $  9,059.84   $  79,898.04     $ 48,614.56

    Net Worth ..................................... $ 13,201.44   $  61,387.79     $143,991.50
    Increase in net worth .........................      -0-      $  48,186.35     $ 82,603.71

The following schedule shows the computation of petitioners’ understatement of taxable income for each of the years 1968 and 1969 based upon the above set forth increases in net worth in each of these years, adding thereto petitioners’ personal living expenses, subtracting therefrom an insurance recovery and capital gains deduction, and making appropriate adjustments for itemized deductions, personal exemptions and taxable income as reported on petitioners’ joint returns:


          Explanation                                              1968           1969

     Increase in net worth . ................................... $48,186.35     $82,603.71
          Plus:  Personal living expenses .....................   9,695.00      15,910.37
          Less:  Insurance recovery ...........................      --          7,200.00
                 Capital gains deduction ......................      --         17,922.20
                                                                __________     __________
     Adjusted gross income .................................... $57,881.35     $73,391.88
          Less:  Itemized deductions ..........................   2,369.78       2,876.19
                 Personal exemptions ..........................   2,400.00       2,400.00
     ----------  ----------------------------------------------
     Corrected taxable income ................................. $53,111.57     $68,115.69
          Less:  Taxable income per joint return ..............   9,749.64       6,850.48
                                                                __________     __________
     Understatement of taxable income . ........................ $43,361.93     $61,265.21

Respondent explained the adjustments he made in the notice of deficiency by stating that in the absence of adequate records petitioners’ taxable income had been computed upon the basis of the increases in net worth during the years 1968 and 1969, with adjustments for non-taxable items of income and for personal and other nondeductible amounts. Petitioners do not question the assets and liabilities as determined by respondent and as set forth above or the computed amounts of their personal living expenses or the nontaxable items as determined by respondent in the notice of deficiency. It is petitioners’ contention that Billy Hull had cash in a safe deposit box of approximately $35,000 at the end of 1967 which he spent during 1968 and 1969 and that approximately 3 weeks after his grandmother’s death on February 20, 1969, in accordance with information she had furnished him on her deathbed, he dug up two glass containers in her yard that contained somewhere around $40,000 or $50,000 which he spent in 1969. It is petitioners’ position that proper credit for these amounts of cash have not been allowed in the net worth computation as made by respondent in the notice of deficiency.

Opinion

The issue here is purely factual. Respondent, finding that petitioners’ records were inadequate for computation of their taxable income, computed their income for each of the years here in issue on the net worth basis. It is well settled that where a taxpayer’s records are inadequate to compute his taxable income, respondent may reconstruct income by any appropriate method, including the net worth method. Holland v. United States [54-2 USTC ¶ 9714], 348 U.S. 121 (1954). Respondent’s determination of petitioners’ income is presumptively correct and petitioners have the burden of showing error therein. Welch v. Helvering [3 USTC ¶ 1164], 290 U.S. 111 (1933). Rule 142, Rules of Practice and Procedure of the United States Tax Court.

Petitioners stipulated with respondent the assets and liabilities which they had at the end of each of the years 1967, 1968 and 1969, reserving only the right to contend that in addition to those assets and liabilities they had cash which was not considered by respondent. Petitioners made no effort to show any error in respondent’s determination of their personal living expenses or nontaxable receipts. Therefore, the issue in this case is only whether petitioners have established that they had cash at December 31, 1967, not included by respondent in the net worth computation and that this cash was used in the acquisition of the assets which they acquired in 1968 and 1969 and that they acquired cash in 1969 from a nontaxable source.

Mrs. Hull testified that Billy Hull carried some cash on his person at all times but she did not know how much. There is nothing in the record to indicate that the amounts of cash carried by Billy Hull on his person would not have been the same or approximately the same at the end of each of the years 1967, 1968 and 1969. In fact, Mrs. Hull’s testimony indicates that they were since she referred to his always carrying amounts of cash. The factual issue to be determined is the claim of Billy Hull that he had accumulated in a safe deposit box as of the end of 1967 approximately $35,000 in cash which he spent in the succeeding 2 years and that after his grandmother’s death, in accordance with her deathbed instructions of where to look, he found between $40,000 and $50,000 of buried cash.

The record shows by the testimony of persons other than Billy Hull that his grandmother, Mrs. Holcomb, gave him presents of clothes, automobiles, a boat, and trips to Florida. Mrs. Hull testified that Mrs. Holcomb gave petitioners a house trailer in which to live and later a home near hers and paid some bills for her and her children. However, there is no evidence in the record that any large gifts of money were made by Mrs. Holcomb to Billy Hull aside from the testimony of Billy Hull. There is testimony by Richard Holcomb that on one occasion he saw his grandmother give Billy Hull some money which he thought to be between $200 and $500, but was not certain of the amount. Billy Hull testified that on numerous occasions his grandmother gave him between $200 and $500 and that he would spend some of the money and take the balance and put it in cash with money he saved from his earnings in a safe deposit box. He testified that by the end of 1967 the amount of cash he had put in this box had accumulated to approximately $35,000. We do not believe this testimony.

The record shows that Mr. and Mrs. Hull worked in jobs which would not result in high compensation.2 They had two children and, when each of these children was born, Mrs. Hull stayed off from work for approximately 2 years. The record shows that Billy Hull did not begin to work until about 1959 or 1960 and then worked primarily as a lab technician doing some extra work in connection with a recreational facility or gymnasium. Mrs. Hull, when she was working, was doing clerical work in a small community, Rossville, Georgia. It is inherently incredible that Mr. Hull could have saved $35,000 from any earnings he had plus any relatively small amounts that his grandmother might have given him in cash. Also, it is incredible that if Mr. Hull was saving money in this manner, he would not have put the money in a bank account to draw interest. He did have bank accounts and the record shows he did have some interest-bearing bank accounts. He claimed he put the money in a safe deposit box but did not support this claim by any evidence of renting a safe deposit box or records showing any entry he made to a safe deposit box. There is no evidence in the record to support the testimony of Mr. Hull that he had a safe deposit box or had any accumulation of cash.

The evidence in the record shows that Mr. Hull had a lifestyle that would belie a claim of saving money on a relatively small salary. Mr. Holcomb, in his testimony, referred to the number of automobiles Billy Hull had and his interest in auto racing. Although there is testimony that Katie Holcomb gave Billy Hull the automobiles, he must have expended money to keep up these automobiles. On the basis of this record, we therefore conclude that there is no credible evidence in the record to show that petitioners had cash of $35,000 at December 31, 1967.

The testimony given by Mr. Hull with respect to the $40,000 to $50,000 he dug up in his grandmother’s yard is totally incredible. His explanation of how he obtained this money is the following:

A *** they rushed her to the hospital, then they called everybody in pretty quick and she was there, I’d say she was there one day and then the next day, that’s when it happened, you know. * * *A We was all upset and my grandma, she died. I really don’t know what — the vein busted in her head somehow or another. That’s the reason she died. But she had — the doctors said she was having hardening of the arteries, and she was — one day she would be — she’d know exactly what’s happening, she was real smart, and then the next day, she’d forget where she left things, and I think that was a problem.But they called us all in out there and they was in there working with her and we was out in the hall, and she called for me to come in, and I thought something was getting ready to happen, so I burst in there. They had tubes down her throat and oxygen, you know, in her arms and everything, and like to have scared me to death.And, so, she kept muttering for me to come there, and I went over there, and she said come down here close so you can hear me. So, I got down real close to her, and she kept saying I’m going to tell you where I’ve got everything I’ve got. I said no, Kate, you just don’t worry about that right now, said you just worry about getting well, and she said no, I’ve got to tell you this. She whispered to me in my ear and told me, and then —* * *A She told me, she said everything she had was buried. She told me where it was buried, and she said it’s buried by the side of the house, in a little offset by the house that goes by the fence, and as you go in the house to unthaw the pipes in the winter time, there’s a little thing right there and she said it’s buried just as you go under, she said there’s two containers buried. She says they are buried about three feet under the ground, and she says you get those, and then, of course, I was upset. I was really upset she was telling me that, and I wanted to think about her, see.* * *A Then the doctor made me go back out and then about, I guess, 10 to 15 minutes or 20 minutes, she died.Q Did you check out what she had said?A Yes, I did. I didn’t right off. I was upset about the thing. We went — I made arrangements for the people to bury my grandmother, and I really didn’t think about it for awhile. I guess it was maybe three weeks or whatever, then I thought about it, then I went down and talked to Richard, and Richard was her adopted son, and she — you know, she didn’t — Richard didn’t have nothing. She didn’t give Richard nothing.So, the house was in my name and her name, and, so, I give the house to Richard. I told Richard he could just have the house, and that’s what happened. Q Did you look for the money?A No, I didn’t then. But, I come back later, and then I went in the house to talk to Richard, and then when I come back out, I went out there and I found it.Q How much was it?A Well, I don’t know that. I don’t even know how much it was. It was —Q Where was it and how was it?A It was in two glass containers. The glass containers are still there, I guess, but they ain’t got no money in them, but they are still there. And, the money was in little — in rubber bands and little packages, and both the glass containers was full.Q How big was the containers?A Oh, they was big like a gallon jug. Maybe a little bit bigger than a gallon jug, but they was full. Both of them was full.* * *Q Mr. Hull, how soon was it after grandmother died that you first went to the place that she told you the money could be found and located?A Two or three weeks, I guess. Q And, do you have idea how long it stayed in the ground until it was exhausted?A I have no idea.Q Was it a period of years, months?A I don’t know. It was years and years and years. ***Q Now, what was your reason for leaving the money in the ground?A Well, you just don’t take it out. It’s in a good, safe place. So, why would I take it out?Q Well, you had a safety deposit box, did you not?A Yes, I did. I had money in a safe deposit box.Q And, then, why didn’t you take this money out of the ground and put it in the safe deposit box?A Well, I sure would have to get a big safety deposit box.Q Weren’t you concerned that somebody would find the money in the ground?A I was the only one that knew where it was at.Q The doctors and nurses were there, were they not, when your grandmother told you about it?A They couldn’t have heard what she told me. I barely could understand what she was talking about.

It is inherently unbelievable that a woman 10 or 15 minutes from death, apparently with a massive stroke, with doctors and nurses attending her could have given the lengthy explanation of where money was hidden that Mr. Hull testified Mrs. Holcomb gave to him. Furthermore, if Mrs. Holcomb had in fact been in physical condition in the last 10 or 15 minutes of her life to be able to talk with such lucidness to her grandson, certainly petitioners could have offered the testimony of the nurses and doctors or the hospital records to show that she was conscious and lucid immediately prior to her death. Furthermore, Mr. Hull made no explanation of why he considered Mrs. Holcomb’s statement to him to mean for him to take the money and keep it as his own. When specifically questioned, he stated that she never said she was giving him the money or for him to take the money for himself but merely told him where the money was. Apparently, from the record Mrs. Holcomb left no will. Mr. Hull’s testimony was that there was no probate of any type of her estate. If Mr. Hull had found any of his grandmother’s money he should have declared it as her estate and had it distributed to her heirs under Tennessee law. We do not believe Mr. Hull’s testimony with respect to finding monies which were buried by his grandmother.3 From the testimony as to the physical condition of Katie Holcomb for sometime prior to her death, it is unlikely that she would have been able to bury two large glass containers of money or remember where she had buried them if she had.

Even Mr. Hull’s testimony is not that the amount of money he found buried was all spent in 1969. Obviously, even if Mr. Hull found and took some of his grandmother’s money in 1969, this money could in no way affect the 1968 net worth computation. Mr. Hull’s testimony was that he took years and years to spend the money, so the record does not show what effect any such cash funds could have had on the 1969 net worth computations. Mr. Hull has twice been convicted of felonies. By his own testimony he assisted his grandmother in an illegal activity of bootlegging. We do not believe his testimony with respect to the money he found or dug up after his grandmother’s death.

Since petitioners have totally failed to show error in respondent’s determination for the years 1968 and 1969, we sustain that determination. Respondent has conceded that there is no deficiency for the year 1970.

Accordingly,

Decisions will be entered for the respondent with respect to the years 1968 and 1969 and for the petitioners with respect to the year 1970.