SMITH v. COMMISSIONER

Docket No. 1300-74.

35 T.C.M. 1246 (1976)

T.C. Memo. 1976-279

James A. Smith v. Commissioner.

United States Tax Court.

Filed September 2, 1976.


Attorney(s) appearing for the Case

Paul E. Anderson, for the petitioner, Suite 1301, 235 Montgomery St., San Francisco, Calif. Edward B. Simpson, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined deficiencies in petitioner's federal income taxes for the calendar years 1969 and 1970 in the amounts of $9,041.69 and $3,669.25, respectively. In an amendment to his answer to the petition, respondent asserted that petitioner was liable for a deficiency in income tax for the calendar year 1970 in the amount of $7,660.02 in the event that we uphold petitioner's position with respect...

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