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SMITH v. COMMISSIONER

Docket Nos. 30980, 30981, 30982.

20 T.C. 663 (1953)

H. R. SMITH AND MARY ILO SMITH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JUANITA ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HUGO ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 25, 1953.

Attorney(s) appearing for the Case

Robert Ash, Esq., for the petitioners.

Frank C. Allen, Esq., for the respondent.

These proceedings were consolidated for hearing and involve a deficiency in income tax and penalties for 1946, imposed for underestimations of estimated tax, as follows:

-----------------------------------------------------------------------------
  Docket No.  |              Petitioner             | Deficiency |  Penalty
--------------|-------------------------------------|------------|-----------
30980 ------- | H. R. Smith and Mary Ilo Smith ---- |    $815...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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