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SMITH v. COMMISSIONER

Docket Nos. 65292, 65293.

31 T.C. 1 (1958)

RICHARD F. SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD F. SMITH AND ALMA M. SMITH, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 8, 1958.

Attorney(s) appearing for the Case

Arthur D. Rich, Esq., and Thomas C. Fitzgerald, Jr., Esq., for the petitioners.

Miller Bowen, Esq., for the respondent.

MULRONEY, Judge:

Respondent determined deficiencies in income tax and additions to tax in these consolidated cases as follows:

-------------------------------------------------------------------------------------
                            |                            |            | Additions to
        Docket No.          |            Year            | Income tax |   tax under
                            |                            |     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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