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SMITH v. COMMISSIONER

Docket Nos. 32370, 32371.

16 T.C.M. 185 (1957)

T.C. Memo. 1957-43

Karl L. Smith and Louise C. Smith, husband and wife v. Commissioner. Frank E. Smith and Katie E. Smith, husband and wife v. Commissioner.

United States Tax Court.

Filed March 15, 1957.

Attorney(s) appearing for the Case

Karl L. Smith, R. F. D. No. 1, Bradenton, Fla., for the petitioners. J. Elton Mitchiner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax and additions to tax under sections 293(b) and 291(a) of the Internal Revenue Code of 1939 against the petitioners, as follows:

                                                                         Additions to Tax under
  Docket No.            Petitioner                  Year    Deficiency   Sec. 293(b)  Sec.291(a)

  32370    Karl...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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