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SMITH v. COMMISSIONER

Docket No. 52149.

16 T.C.M. 755 (1957)

T.C. Memo. 1957-171

H. Allen Smith and Verona H. Smith v. Commissioner.

United States Tax Court.

Filed September 9, 1957.

Attorney(s) appearing for the Case

Lester I. Bowman, Esq., Union Trust Building, Petersburg, Va., for the petitioners. James A. Scott, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined the following deficiencies, additions to tax and overassessment, in respect of income taxes of the petitioners:

                             Over-assessment       Addition to Tax
  Year         Deficiency                         under Sec. 293(b)

  1942 ....    $ 1,089.82       ........             $   544.91
  1943 ....     21,629.39       ........        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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