Nesmith v. Commissioner

Dewey V. Nesmith and Fairy Mae Nesmith v. commissioner.

Nesmith v. Commissioner

Docket No. 4348-70.

United States Tax Court

T.C. Memo 1972-34; 1972 Tax Ct. Memo LEXIS 220; 31 T.C.M. (CCH) 128; T.C.M. (RIA) 72034;

February 15, 1972, Filed.

Dewey V. Nesmith, pro se, 4613-45th, Lubbock, Tex.John W. Dierker, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: Respondent determined deficiencies in the income tax of petitioners for the taxable years 1967 and 1968 in the amounts of $519.74 and $617.18, respectively.

The question presented is whether petitioners are entitled to a cost…