1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 24 T.C.M.
  5. 24 T.C.M. 1145 (1965)
 

SMITH v. COMMISSIONER

Docket Nos. 4534-63, 4535-63, 4600-63.

24 T.C.M. 1145 (1965)

T.C. Memo. 1965-224

Hollis C. Smith, et al. v. Commissioner.

United States Tax Court.

Filed August 18, 1965.

Attorney(s) appearing for the Case

deQuincy V. Sutton and W. E. Logan, Hatten Bldg., Gulfport, Miss., for the petitioners. Robert W. Goodman, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the income tax of petitioner Hollis C. Smith and petitioners Lester E. and Opal G. Thomas for the calendar year 1960 in the amounts of $130.02 and $155, respectively, and determined deficiencies in the income tax of petitioners Thomas Edward Kellar, Jr., and Irene D. Kellar for the calendar years 1959 and 1960 in the amounts of $296.36 and $361.70, respectively.<...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases