Smith v. Commissioner

JAMES B. SMITH AND JEAN T. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Smith v. Commissioner

Docket No. 3778-89

United States Tax Court

T.C. Memo 1991-612; 1991 Tax Ct. Memo LEXIS 659; 62 T.C.M. (CCH) 1429; T.C.M. (RIA) 91612;

December 10, 1991, Filed

An appropriate order will be entered.

James B. Smith, pro se.

Victor A. Ramirez and Randall G. Durfee, for the respondent.

GOFFE, Judge.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

The Commissioner determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

JAMES B. SMITH

Taxable

Additions to Tax under…