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SMITH v. COMMISSIONER

Docket Nos. 1260-68, 1261-68.

29 T.C.M. 1065 (1970)

T.C. Memo. 1970-243

E. B. and Lillian R. Smith v. Commissioner. Smith Municipal Supplies, Inc. v. Commissioner.

United States Tax Court.

Filed August 26, 1970.

Attorney(s) appearing for the Case

Joe T. Renner, Fid. Union Tower, Dallas, Tex., for the petitioners. W. John Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in the petitioners' income taxes as follows:

  Docket                        Taxable
    No.        Petitioner        Year    Deficiency

  1260-68   E. B. and Lillian
             R. Smith .......    1965     $451.35
  1261-68   Smith Municipal
             Supplies, Inc. .    1965     $984.24

As a result of concessions by the parties...

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