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SMITH v. COMMISSIONER

Docket Nos. 45853-56855.

14 T.C.M. 706 (1955)

T.C. Memo. 1955-183

Jonnie Lou Smith, et al. v. Commissioner.

United States Tax Court.

Filed June 30, 1955.

Attorney(s) appearing for the Case

James W. Arnold, Esq., for the petitioners. George W. Calvert, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined that, for the tax years 1942 through 1946, V. Hugo Smith was liable for $34,016.66 in income and victory tax deficiencies and for $17,002.63 in additions thereto for fraud. He further determined that petitioners herein were liable as transferees for those deficiencies and fraud penalties to the following extent:

  Docket        Petitioner              Transferee
    No.            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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