1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 38 T.C.M.
  5. 38 T.C.M. 1246 (1979)
 

SMITH v. COMMISSIONER

Docket Nos. 1435-74, 1436-74.

38 T.C.M. 1246 (1979)

T.C. Memo. 1979-324

Tempel Smith and Esther V. Smith v. Commissioner. Tempel Steel Company v. Commissioner.

United States Tax Court.

Filed August 20, 1979.

Attorney(s) appearing for the Case

Howard G. Krane, Raymond P. Wexler, Darwin P. Bromley, and George B. Javaras, for the petitioners. Edward G. Lavery, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax, as follows:

Dkt. No.       Petitioners      Year           Amount

1435-74    Temple and           1967         $132,353.48
           Esther v. Smith ..   1968         $176,456.16
1436-74    Tempel Steel Co. .   19651   $ 89,943.00
                                1967         $ 32,883.00...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases