SMITH v. COMMISSIONER

Docket Nos. 7951-7956.

8 T.C. 1319 (1947)

CHESTER R. SMITH, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 27, 1947.


Attorney(s) appearing for the Case

R. B. Cannon Esq., and Claude Collard, C. P. A., for the petitioners.

Donald P. Chehock, Esq., for the respondent.


These cases, duly consolidated, involve income tax for the calendar year 1941. Deficiencies were determined as follows:

Docket No.            Deficiency

  7951                   $790.13
  7952                    684.28
  7953                    684.28
  7954                    790.13
  7955                    714.67
  7956                    714.67

The question presented is whether Buffington...

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