SMITH v. COMMISSIONER

Docket No. 88095.

21 T.C.M. 664 (1962)

T.C. Memo. 1962-128

Forest G. Smith, Jr., and Rose Mary Smith v. Commissioner.

United States Tax Court.

Filed May 28, 1962.


Attorney(s) appearing for the Case

Ernest R. Mortenson, Esq., 961 E. Green St., Pasadena, Calif., and Eugene Harpole, Esq., for the petitioners. Karl M. Samuelian, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Deficiencies in the Federal income tax of petitioners have been determined by respondent for the taxable years and in the respective amounts as follows:

  1954.................    $66,551.05
  1955.................      7,835.30
  1956.................     11,479.32

By amendment to his answer, respondent claims an additional deficiency for 1956 in the amount of $5,735.29 or...

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