De Smyter v. Commissioner

GEORGE C. DeSMYTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

De Smyter v. Commissioner

Docket No. 5765-71.

United States Tax Court

T.C. Memo 1973-90; 1973 Tax Ct. Memo LEXIS 198; 32 T.C.M. (CCH) 402; T.C.M. (RIA) 73090;

April 17, 1973, Filed

Thomas H. Bejin, for the Petitioner.

Gary F. Walker, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined deficiencies in the income tax liability of petitioner for the taxable years 1966 and 1967, as follows:

Year

Deficiency

1966,625.33

1967

2,895.33

The issue is whether the petitioner is entitled to an…