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SMITH v. COMMISSIONER

Docket Nos. 1084-70, 7446-72.

33 T.C.M. 842 (1974)

T.C. Memo. 1974-195

Benjamin B. and Dorothy J. Smith v. Commissioner.

United States Tax Court.

Filed July 29, 1974.

Attorney(s) appearing for the Case

Earl C. Crouter, 606 S. Olive St., Los Angeles, Calif., and Jack A. Cozy, for the petitioners. Jonathan A. Brod and Marion Malone, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Year                     Deficiency

  1962 ..................  $16,886.14
  1963 ..................   24,397.67
  1964 ..................   89,991.161
  1965 ..................   24,433.34
  1966 ..................   36,644...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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