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SMITH v. COMMISSIONER

Docket No. 1031-72.

32 T.C.M. 352 (1973)

T.C. Memo. 1973-78

Clayton H. Smith and Doris J. Smith v. Commissioner.

United States Tax Court.

Filed April 9, 1973.

Attorney(s) appearing for the Case

Dougal C. Pope, Houston 1st Savings Bldg., Houston, Tex., for the petitioners. James N. Mullen and Robert Jones, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income taxes in in the amounts of $1,018.75, $200.10, and $267.73 for the years 1965, 1966, and 1968, respectively. Additionally, respondent determined that petitioners owed additions to tax in the amounts of $50.94, $10, and $13.39 for the same respective years, due to their negligence or intentional disregard of his rules and regulations with respect to income taxes....

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