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SMITH v. COMMISSIONER

Docket Nos. 5330-68, 3489-69.

56 T.C. 263 (1971)

HAROLD W. SMITH AND CAROLINE H. SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HELEN C. SMITH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 12, 1971.

Attorney(s) appearing for the Case

Harold S. Voegelin and Richard F. Oetting, for the petitioners.

Michael J. Christianson, for the respondent.

The Commissioner determined deficiencies in petitioners' income tax as follows:

                                                         Calendar
                        Petitioner                         year        Deficiency

Harold W. and Caroline H. Smith, docket No. 5330-68 ---     1964      $178,543.76
Helen C. Smith, docket No. 3489-69 --------------------     1967         4,708.21

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