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SMITH v. COMMISSIONER

Docket Nos. 5673-64, 5926-64.

50 T.C. 273 (1968)

HAROLD S. SMITH AND LOIS M. SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT RAYMOND A. SMITH AND OLGA SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 13, 1968.

Attorney(s) appearing for the Case

Valenine Brookes and Paul E. Anderson, for the petitioners.

James E. Merritt, for the respondent.

BRUCE, Judge:

Respondent determined deficiencies in income tax for the calendar year 1957 as follows:

Docket No.                      Petitioner                      Deficiency

5673-64      Harold S. Smith and Lois M. Smith -----------------   $32,131.00
5926-64      Raymond A. Smith and Olga Smith -------------------    30,782.37

The sole issue for decision is whether certain amounts received by Harold S. Smith...

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