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SMITH v. COMMISSIONER

Docket Nos. 1959-74, 4109-74.

66 T.C. 622 (1976)

DAVID N. SMITH AND JUDITH A. SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT RONALD E. SCHLEPPY AND LEONETTE R. SCHLEPPY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 29, 1976.

Attorney(s) appearing for the Case

Richard G. Holloway and William E. Duncan, Jr., for the petitioners.

Albert L. Sandlin, Jr., and Howard J. Kalson, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in Federal income tax of petitioners David N. Smith and Judith A. Smith for the calendar years 1968 and 1969 in the amounts of $7,333 and $4,916, respectively, and additions to tax under section 6653(a), I.R.C. 1954,1 in the amounts of $367 and $246, respectively. Respondent determined deficiencies in Federal income tax of petitioners Ronald E. Schleppy and Leonette R. Schleppy for...

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