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SMYERS v. COMMISSIONER

Docket Nos. 4557-69-4559-69.

57 T.C. 189 (1971)

J. PAUL SMYERS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 8, 1971.

Attorney(s) appearing for the Case

Robert S. Newkirk and Michael M. Gibson, for the petitioners.

John W. Dierker, for the respondent.

FAY, Judge:

The respondent determined deficiencies in the Federal income taxes of the petitioners as follows:

                       Docket No.                     Year   Deficiency

                                                    | 1964   $1,299.09
4557-69 ------------------------------------------- < 1965    5,874.86
                                                    | 1964    1,325.18
4558-69 ---------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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