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SMITH v. COMMISSIONER

Docket Nos. 12709-77, 185-78.

78 T.C. 350 (1982)

HARRY LEE SMITH AND PATRICIA ANN SMITH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT HERBERT J. JACOBSON AND RUTH D. JACOBSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 5, 1982.

Attorney(s) appearing for the Case

David H. Singer, for the petitioners.*

Theodore J. Kletnick, Vincent R. Barrella, and Cynthia J. Mattson, for the respondent.

NIMS, Judge:

In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income taxes for the taxable year 1973:

Docket No.                       Petitioner                   Deficiency

12709-77        Harry Lee Smith and Patricia Ann Smith         $27,541
185-78          Herbert J. Jacobson and Ruth D. Jacobson        30,196

Concessions having been made by petitioners in docket No. 12709...

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