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SMITH v. COMMISSIONER

Docket Nos. 48306-86, 309-87.

91 T.C. 733 (1988)

DEAN B. SMITH AND IRMA SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES KARR AND NANCY L. KARR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 3, 1988.

Attorney(s) appearing for the Case

Dennis N. Brager and Jackson D. Hamilton, for the petitioners.

Martin D. Cohen and William H. Quealy, Jr., for the respondent.

COHEN, Judge:

Respondent determined deficiencies in and additions to petitioners' income tax as follows:

                                                  Addition to tax
Docket No.    Petitioner    Year    Deficiency      sec. 66611

48306-86      Smith         1981    $19,505.00          ---
                            1982    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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