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SMITH v. COMMISSIONER

Docket Nos. 81089, 82666.

21 T.C.M. 1563 (1962)

T.C. Memo. 1962-294

Hyman Smith and Lillian Smith v. Commissioner. Morris Smith and Esther Smith v. Commissioner.

United States Tax Court.

Filed December 17, 1962.

Attorney(s) appearing for the Case

Martin N. Sussman, Esq., Milwaukee Western Bank Bldg., Milwaukee, Wis., and Sherman C. Peltin, Esq., for the petitioners in Docket No. 81089. Herman M. Knoeller, Esq., for the petitioners in Docket No. 82666. Delman H. Eure, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined deficiencies in the income tax of petitioners for the years 1955, 1956, and 1957 in the following amounts:

  Docket
    No.     Petitioner                            Year    Deficiency

  81089    Hyman and Lillian Smith ...........    1955    $5,010.05
                                                  1956     2,704.73
                                         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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