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SMITH v. COMMISSIONER

Docket No. 2624-67.

29 T.C.M. 1075 (1970)

T.C. Memo. 1970-245

A. Byron Smith and Miriam W. Smith v. Commissioner.

United States Tax Court.

Filed August 31, 1970.

Attorney(s) appearing for the Case

A. Byron Smith, pro se, 314 Fourth St., N. W. Roanoke, Va. Robert E. Lee, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

For the years 1963 and 1964 respondent has determined deficiencies in Federal income taxes and additions to tax under section 6653(a)1 as follows:

  Year               Tax    Sec. 6653(a)

  1963 .........  $9,149.89    $457.49
  1964 .........   5,806.85     290.34

The two issues remaining for our decision are whether petitioners incurred certain...

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