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SMITH v. COMMISSIONER

Docket Nos. 3453, 3454.

6 T.C. 255 (1946)

ROBERT L. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM W. SMITH, 2ND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 26, 1946.

Attorney(s) appearing for the Case

James T. Aspbury, Esq., for the petitioners.

William F. Evans, Esq., for the respondent.

These cases, consolidated for hearing and disposition, involve income tax deficiencies for 1940 in the original amounts of $6,151.68 and $5,995.36, respectively.

By virtue of stipulations by and between the parties, all matters have been settled except that part of the deficiencies attributable to deductions taken in the returns of the two petitioners in respect of certain interest items, paid by each, upon tax deficiencies assessed against their father's estate,...

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