Smith v. Commissioner

BENJAMIN B. AND DOROTHY J. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Smith v. Commissioner

Docket Nos. 1084-70, 7446-72

United States Tax Court

T.C. Memo 1974-195; 1974 Tax Ct. Memo LEXIS 128; 33 T.C.M. (CCH) 842; T.C.M. (RIA) 74195;

July 29, 1974, Filed.

Earl C. Crouter and Jack A. Cozy, for the petitioners.

Jonathan A. Brod and Marion Malone, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year

Deficiency

1962

$ 16,886.14

1963

24,397.67

1964

1. 89,991.16

1965

24,433.34

1966

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