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SMITH v. COMMISSIONER

Docket No. 14786-82.

47 T.C.M. 419 (1983)

T.C. Memo. 1983-706

T. Eugene Smith and Joan H. Smith v. Commissioner.

United States Tax Court.

Filed November 29, 1983.

Attorney(s) appearing for the Case

Carrington Williams, 4103 Chain Bridge Rd., Fairfax, Va., for the petitioners. Dahil D. Goss, for the respondent.

Memorandum Opinion

CANTREL, Special Trial Judge:

This case is before the Court on petitioners' Motion for Summary Judgment filed on August 26, 1983, pursuant to Rule 121(a), Tax Court Rules of Practice and Procedure.1

Respondent, in his notice of deficiency issued to petitioners on March 30, 1982, determined a deficiency in petitioners' Federal income tax for the taxable calendar year 1978 in the amount of $31,520.20...

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