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SMITH v. COMMISSIONER

Docket Nos. 2901-81, 2902-81.

45 T.C.M. 756 (1983)

T.C. Memo. 1983-93

Sam L. and Nancy J. Smith v. Commissioner. Ernest R. and Charlene Smith v. Commissioner.

United States Tax Court.

Filed February 10, 1983.

Attorney(s) appearing for the Case

Gregory J. Meurer, 1700 First Natl. Bank Bldg., Cincinnati, Ohio, for the petitioners. Mark S. Feuer, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

 Calendar
   Year             Sam L. and        Ernest R. and
  Ending           Nancy J. Smith    Charlene Smith

  1976 ............  $16,769.55        $18,238.94
  1977 ............   18,910.28         19,119.41

These cases were consolidated for purposes of trial, briefing...

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