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SMITH v. COMMISSIONER

Docket Nos. 4503-70, 4504-70.

58 T.C. 874 (1972)

HUGH H. SMITH AND EVELYN J. SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE W. SMITH AND BETTY SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 21, 1972.

Attorney(s) appearing for the Case

Joseph A. Lukes, for the petitioners.

Edward B. Simpson, for the respondent.

TIETJENS, Judge:

In these consolidated cases the Commissioner determined deficiencies in income tax as follow:

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               Petitioner                                 Docket No.      Year      Deficiency
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